Research On Internal Control Optimization Of Administrative Institutions Based On Fuzzy Comprehensive Evaluation Method

Since the 18 th National Congress of the Communist Party of China,China has entered an anti-corrosion climax.It is extremely urgent to fight tigers and fear flies,actively safeguard the country’s financial security and fundamental interests,and create a clean political and ecological environment.One corruption case after another has sounded a wake-up call to us,and the existing internal management system and supervision in our country have already been neglected,so that corrupt elements can take advantage of it and the safety of state property will suffer heavy losses,resulting in a decline in the credibility of the government.Internal control refers to the unit’s prevention and control of risks in economic activities by formulating systems,implementing measures and implementing procedures in order to achieve control objectives.Its purpose is to reasonably ensure legal compliance of unit activities,safe and effective use of assets,truthful and complete financial information,effectively prevent fraud and corruption,and improve the efficiency and effectiveness of public services.As a public department in China,administrative institutions carry important functions of providing public goods and managing social public affairs.With the deepening of the reform,the reform has entered a deep water area and is in a difficult period.Internal control provides an effective solution to how to change government functions,avoid corruption and abuse of public resources,improve government credibility and improve the quality and efficiency of public services.Taking bureau A as an example,this paper uses the fuzzy comprehensive evaluation method to analyze the current situation of internal control of bureau a according to the internal control standard of administrative institutions(trial implementation)and COSO framework theory,and then puts forward some suggestions on the construction of internal control system.This paper is divided into five chapters.The first chapter is introduction,which introduces the significance,background,literature review and research methods of the research.The second chapter defines the relevant concepts and the theoretical basis of the research,introduces the connotation and theory of internal control,the fuzzy comprehensive evaluation method to evaluate the current situation of internal control system,and the theoretical basis of the research on the construction of internal control system,including the principal-agent theory,the new public management theory,the COSO framework theory,and the good governance theory.The third chapter analyzes the current situation of internal control of Gong Cheng Yao Autonomous County Bureau A,introduces the basic situation of Bureau A,relevant measures of internal control of Bureau A,and achievements made.The fourth chapter is based on the fuzzy comprehensive evaluation method to analyze the internal control problems and causes of Gong Cheng Yao Autonomous County A Bureau.The fifth chapter is about the construction of foreign internal control and its experience,while the sixth chapter is about some suggestions based on the problems existing in the internal control system of Bureau A;Chapter VII Conclusions and Prospects.