The Research On Internal Control Appraisal Of Army Based On The Analytic Hierarchy Process

BackgroundSince The 18th National Congress of the Communist Party of China,China's efforts to punish corruption have been continuously strengthened.A series of measures have been taken to punish many major corruption cases.In these cases,there is no shortage of military-related corruption,and the people involved are in a high position and hold heavy powers.The degree of corruption is staggering,thus exposing the problems of military management and internal control.Through the analysis of such corruption cases,on the surface,it is because the management of the troops is more chaotic,and the decision-making is decided by the leaders.However,the fundamental reason is that the lack of internal control and the imperfect system,the internal control is ineffective.Therefore,it is imperative to strengthen the management of the troops and promote the internal control of the troops.Judging from the development of the troops themselves,with the steady growth of the national economy,China's economic aggregate is getting bigger and bigger,and although the proportion of national defense expenditure in GDP has not changed much,due to the huge economic aggregate of China,military expenditures As the economic aggregate increases,it is also growing year by year.How to accurately and reasonably arrange military expenditures has become a problem faced by the troops.The construction of internal control can effectively solve such problems.Advancing the internal control of the military can effectively supervise the management of the troops and use the military fees.At the same time,it regulates the financial management of the troops and clarifies the supervisory responsibilities,so that the military expenditures are more standardized,more transparent and more open.As the first normative document on the internal control of administrative institutions in China,the publication of the "Regulations on the Internal Control of Administrative Institutions(Trial)" can be said to be a major advancement in the internal control construction of China'sadministrative institutions,and it also promotes the administrative institutions.There are laws to follow in the construction of internal control.As a special organization,the military is closer to the administrative institution in its nature.It can fully promote the construction of its internal control on the basis of reference and reference to the internal control of the administrative institutions.In addition,in order to improve the internal control level,the military should not only strengthen the construction of its internal control system,but also pay attention to the internal control evaluation.This is because the internal control evaluation is the re-control of internal control and can effectively supervise the internal control.It can be seen that the internal control evaluation is also indispensable to the troops.The internal control evaluation of the research force is of great theoretical and practical significance for strengthening the construction of internal control.PurposeOne of the purposes of this paper is to construct a set of internal control evaluation system applicable to the military by referring to the "Administrative Institutional Internal Control Regulations(Trial)" document,combined with the actual situation and characteristics of the troops,and through the analytic hierarchy process,The fuzzy comprehensive evaluation method and other methods are used to analyze and obtain the results of quantification of the internal control evaluation of the troops.The second purpose of the research is to apply the internal control evaluation system of the troops to the specific case of internal control evaluation of the Chinese People's Armed Police Force A Corps Grassroots Units,in order to explain the specific operation process and its applicability,and analyze the evaluation results,pointing out Some problems and suggestions for improvement in the internal control of the Chinese People's Armed Police Force A Corps Grassroots Units are expected to help the troops to strengthen internal control construction.Main context and viewThe content of the paper is mainly composed of the following parts:The first chapter is the introduction of this article.The main content has four aspects: first is the research background and research significance,the second is the research idea,the third is the research method,and the fourth is the main contribution and deficiency.The purpose of this chapter is to introduce the background and framework of this writing,which is the beginning of the following.The second chapter is the literature review.This chapter divides it into three parts: the theory and method of internal control evaluation of administrative institutions and the internal control research of troops.This paper first expounds the concept of the army and the troops,and on this basis defines the concept of internal control of the troops.Then,from the domestic and international aspects,the papers on the theory and method of internal control evaluation of administrative institutions are sorted out,and the literature review is carried out.Finally,the status quo of internal control research of domestic and foreign troops is summarized.Through combing and summarizing relevant literatures at home and abroad,this chapter helps to clarify the research direction of this paper and prepare for the later theoretical analysis.The third chapter is the theoretical analysis part of this paper.The first section of this chapter discusses the motivation of the internal control evaluation of the troops by expounding the three theories of cybernetics,information theory and public management theory,thus laying the theoretical foundation of this paper.The second section is the construction of the internal control evaluation system of the force,firstly describes the five construction objectives of the internal control evaluation system of the military,then describes the five construction principles of the internal control evaluation system of the military,On this basis,it discusses two internal control evaluations of the troops.Build dimensions and specific content,and establish an internal control evaluation system for the units consisting of two parts: the unit level and the business level.the third section introduces the basic principles of the analytic hierarchy process and describes the applicability of the analytic hierarchy process in theinternal control evaluation of the force.The fourth chapter is the core part of this paper.This part is based on the analytic hierarchy process to evaluate the internal control of the Chinese People's Armed Police Force A Corps Grassroots Units.The first section first introduces the historical evolution,command framework,and specific composition of the armed police force.Under this background,the basic situation of the Chinese People's Armed Police Force A Corps Grassroots Units and the status quo of internal control are introduced,so that the basic situation of the case is basically understood.In the second section,based on the actual situation of the Chinese People's Armed Police Force A Corps Grassroots Units,based on the internal control evaluation system of the armed forces constructed in Chapter 3,the index system of the internal control evaluation of the Chinese People's Armed Police Force A Corps Grassroots Units is designed,and the unit level and the business level are established.The evaluation index system consists of six secondary indicators at the unit level,seventeen three-level indicators,seven secondary indicators at the operational level,and twenty-five three-level indicators,thus forming one with two primary indicators.The index system for the internal control evaluation of the Chinese People's Armed Police Force A Corps Grassroots Units of 13 secondary indicators and 42 third-level indicators.The third section expounds the specific process of internal control evaluation of the Chinese People's Armed Police Force A Corps Grassroots Units.Firstly,according to the analytic hierarchy process,the specific steps of establishing the hierarchical structure,constructing the judgment matrix,calculating the weight and consistency test,determining the weight of each level of indicators,and then passing Questionnaires were distributed to collect the data needed for evaluation,and the fuzzy comprehensive evaluation method was used to determine the degree of membership of each level of indicators and the results of calculation and evaluation.Finally,the specific scores of internal control evaluation of the Chinese People's Armed Police Force A Corps Grassroots Units were obtained.The fifth chapter is the research conclusion and research prospect.The first section is a brief summary of the full text,and draws the research conclusions of this paper.First,the internal control of the Chinese People's Armed Police Force A Corps Grassroots Units is at a good level,but there is still room for improvement.Second,the internal control evaluation system of the troops constructed in this paper has applicability;the second section analyzes the results of the internal control evaluation of the Chinese People's Armed Police Force A Corps Grassroots Units,and points out the problems existing in the internal control from the specific aspects of the unit level and the business level.And propose corresponding improvement measures and suggestions;the third section is based on the analysis of the existing deficiencies in this study,and the prospect of future research.First,the problem of case selection,more troops can be used as research samples to enrich the research cases;second,the construction of the evaluation system can absorb other aspects of research,build a more elaborate and perfect evaluation system;third,the choice of research methods,Analytic hierarchy process is not the only evaluation method.In the future,other methods or a combination of several methods can be used for research.Main ContributionsThe main contributions of this study:1.Through the study of the internal control of the military,this paper explains the motivation for evaluating the internal control of the military from the perspectives of cybernetics,information theory and public management theory,and enriches the content of internal control evaluation to a certain extent,and the cause of the internal control evaluation of the troops research has some help.2.Based on the relevant theories of information theory and the actual situation of the troops,this paper uses the analytic hierarchy process to establish multi-level evaluation indicators,builds a framework for internal control evaluation of the troops,and conducts practice through specific cases to achieve quantification of internal control evaluation of the troops and solve the past Qualitative evaluation can not be effectively converted into quantitative data,and it has certain reference for the evaluation of internal control of troops in the future.3.Taking the Chinese People's Armed Police Force A Corps Grassroots Units as an example,studying the internal control evaluation of the troops and proposing some methods and ways to improve and improve the internal control of the troops have certain practical significance for the construction and improvement of the internal control of the troops.