Research On Measurement Of Internal Control Effect Of Government Grass-roots Organizations

After the ministry of finance of the People's Republic of China promulgated the internal control standards for administrative institutions in 2012,more and more scholars began to study the internal control of the government and government departments.After several years of development research,the government and government departments of internal control is becoming more and more perfect.Since the promotion of domestic government internal control is carried out from top to bottom,most of the scholars' research objects of government internal control are mainly concentrated in the central level and the provincial and municipal level,with few studies on the grass-roots level.In recent years,the government internal control has been gradually extended to the level of grassroots organizations.Therefore,combining with the characteristics of grassroots organizations,this paper studies and constructs a set of internal control effect measurement model suitable for grassroots organizations.In this way,the standardization of grassroots government organizations can be improved,which is conducive to improving the use efficiency of public funds,enhancing the standardization of the daily work of grassroots government organizations,and avoiding some risks.At the same time,it is also a way to "fight against corruption and build a clean government",providing a guarantee for the efficiency and integrity of the work of grassroots organizations of the government.Based on the basic evaluation form of internal control of administrative institutions issued by the ministry of finance in 2016 and the five elements of COSO,and combining the characteristics of the internal control of grassroots government organizations,this paper constructs a measurement index system of the internal control effect of grassroots government organizations.The indicator system takes the effectiveness of the internal control of grassroots government organizations as the target layer.At the same time,two first-level indicators,13 second-level indicators and 33 third-level indicators are set under the target layer.After that,fuzzy comprehensive evaluation method was used to construct the model for measuring the internal control effect of grassroots government organizations.In the model,ahp was used to establish the weight of the indicators in the key link of index weighting.Finally,the measurement model of the internal control effect of grassroots government organizations is applied to the case,from which the problems of the internal control of the case are analyzed,and the existing problems are optimized.