Administrative Institutions In China Internal Control Evaluation Study From The Perspective Of Corruption Prevention

The Standards for Internal Control of Administrative Institutions promulgated by the Ministry of Finance in 2012(hereinafter referred to as the "Standards")were formally implemented on January 1,2014,and initially established the normative system of internal control of the public sector of our government,which played an important guiding role in strengthening the construction of internal control of the public sector of our country.However,the promulgation and implementation of the Code has only played a principled guiding role in the construction of internal control in administrative institutions,and has not made detailed and specific provisions in its evaluation system.In addition,compared with the construction of internal control in enterprises,administrative institutions lack subjective initiative in the construction of internal control.Therefore,the evaluation of internal control has become the construction of internal control in administrative institutions.Important means of implementation.At the same time,Xi Jinping(2019)emphasized once again that the government,finance,state-owned enterprises and other industries should improve their ability to prevent and defuse risks,and improve innovative risk prevention and control mechanisms.In addition,the Code makes it clear that strengthening the risk prevention and control mechanism of clean government is an important goal of internal control,and preventing corruption is an important part of the evaluation system of internal control.In China,as an important organization exercising state power and assuming social functions,the operation of administrative institutions is related to the vital interests of the public,and the effectiveness of its internal control is also related to social and economic development,cultural construction and social harmony.Therefore,a set of scientific and effective internal control evaluation system is conducive to making an objective evaluation of the design and operation of internal control of the unit,to discovering the defects in the construction of internal control and making improvements,so as to achieve the purpose of "promoting construction by evaluation".On the other hand,our country is in the critical period of political system reform,under the situation of strictly controlling the high-pressure anticorruption of the Party in an all-round way,and under the background of constantly strengthening the anti-corruption system and mechanism innovation,it is of great significance to carry out the evaluation of internal control of administrative institutions as an important system construction under the anti-corruption system.This article aims to summarize and summarize the domestic and foreign literature on the evaluation of internal control and the prevention of corruption in administrative institutions,and deeply analyze the internal control process,internal control level and the key points of anti-corruption control of public power in administrative institutions,so as to provide a theoretical basis for improving the evaluation system of internal control of administrative institutions in China from the perspective of preventing corruption,as well as continuously at present.The upgraded anti-corruption and anti-corruption situation provides a new way to deal with corruption.Then,this paper constructs an internal control evaluation model of administrative institutions from the perspective of corruption prevention through multi-level and multi-factor.Taking S County Tax Bureau as an example,this paper studies the law enforcement organs with state property and administrative power.Starting from the unit level,business level and administrative affairs level,this paper makes qualitative and quantitative analysis of the internal control system of S County Tax Bureau by using analytic hierarchy process and fuzzy evaluation method,and excavates the common risk points of corruption in administrative institutions.We should persist in the concrete analysis of specific problems and try to make the abstract theory of internal control and prevention of corruption concrete by borrowing cases,from point to point,and then put forward constructive suggestions,so as to contribute to the building of a more honest and efficient serviceoriented government in China.The main contributions of this paper are as follows: Firstly,through the study of internal control and corruption prevention of administrative institutions,the motivation of evaluating internal control of administrative institutions in the perspective of corruption prevention is explained from the perspectives of administrative management theory,internal control theory and corruption prevention theory,so as to improve the theoretical basis of internal control and administrative institution list in the perspective of corruption prevention.The internal mechanism of internal control in the perspective of corruption prevention is helpful to deepen the theoretical study of frequent internal control failure and corruption in administrative institutions.Secondly,starting from the three levels of internal control of administrative institutions,combining the administrative management theory,internal control theory and the theory of preventing corruption with the internal management of administrative institutions,using the analytic hierarchy process to establish three-level evaluation indicators,to construct the evaluation system of internal control of administrative institutions from the perspective of corruption prevention,and to achieve the combination of qualitative evaluation and quantitative evaluation.It is of practical significance to improve the internal control system of administrative institutions and to shape an efficient and honest government.Thirdly,combining with S County Tax Bureau's evaluation and Research on the internal control of administrative institutions in China,this paper puts forward the ways and methods to improve the internal control of administrative institutions from the perspective of corruption prevention,which has certain guiding significance for grass-roots administrative organs to prevent corruption,prevent risks and strengthen internal control.