Research On The Internal Control Evaluation Of The Administrative Institutions

Internal control is not only an important management activity,but also an important system arrangement of administrative institutions.Effective internal control can enhance the management level of administrative institutions,improve the quality and efficiency of public service,and promote the establishment of service government.In December 2012,the Ministry of Finance issued the Internal Control Specification of Administrative Institutions(for Trial Implementation),which provided the basis for the internal control of administrative institutions.After more than two years' exploration and practice,the administrative institution of internal control construction has been constantly improved,but there are still some deficiencies,such as the imperfection of the system,implementation is not in place,loopholes in the key risk points of business activities,etc.How to find and solve the problems existing in the construction of internal control,promote the construction of internal control to further improve? It depends on scientific and effective internal control evaluation.Through inspecting and evaluating the validity of internal control establishment and implementation,on one hand,it can prevent economic activity risks,plug up loopholes in management in a timely manner;On the other hand,it continually perfect the administrative institutions internal control system,making the internal control play a bigger role in the unit interior management.So the study of administrative institutions internal control evaluation has important theoretical and realistic significance.In the beginning of this article,the internal control evaluation of two different subject of enterprises and administrative institution at home and abroad are reviewed with related literature,summarizes the current research situation and existing deficiencies.On the other hand,for defining the relevant concepts and comparing the similarities and differences of internal control between administrative institution and enterprises,the article analyses the relevant theoretical basis of internal control evaluation system theory which mainly includes system theory,cybernetics,public fiduciary duty theory and new public management theory.Second,clear the various elements and the correlation of the internal control evaluation of the administrative institution,and accordingly build evaluation system.Then,selecting evaluation index,designing internal control evaluation index system,combining analytic hierarchy process(AHP)and fuzzy evaluation method,administrative institutions internal control fuzzy comprehensive evaluation model was constructed.On the basis of evaluation model,take M area administrative institution for example,combined with the questionnaire survey,making evaluation to the M district administrative institution's quality of internal control,find out the problems existing in the internal control construction,and puts forward suggestions for improvement,that is,establish a good internal environment,pay attention to risk management,strengthen the control of economic transactions,improve the construction of information technology,strengthen the role of internal and external supervision.Finally,summarize the full article,put forward policy suggestions and prospects for future research.