Selection Of Evaluation Model And Construction Of Indicatiors For Internal Control Of Administrative Position

Constructing anti-corruption system is the inevitable choice of building a clean government.Promoting the construction of internal control in administrative institutions is the basis of national governance and the only way to build an efficient government.Although the Ministry of Finance has promulgated and implemented the Standards for Internal Control of Administrative Institutions nationwide for the past five years,it has guided the public sector in China to initially establish the basic framework of the internal control system.The following supporting rules promulgated by the Ministry of Finance are the Guiding Opinions of the Ministry of Finance on Promoting the Construction of Internal Control of Administrative Institutions in an All-round Way and the Report Management of Internal Control of Administrative Institutions The system(trial implementation)has pushed the internal control work of administrative institutions to a new height.However,due to the late start of the construction of comprehensive internal control and the lack of subjective consciousness and initiative,there are many problems in the design and operation of internal control exposed by the public sector in China.Therefore,it is urgent to further establish and improve the evaluation system of internal control and realize the single.The linkage between self-evaluation and external evaluation,as well as the timely detection of internal control deficiencies,should be rectified and improved.This paper is a research and exploration attempt based on this motivation.This paper mainly uses normative analysis and case analysis to explore the positioning of internal control evaluation mode and the design of evaluation index in administrative institutions.The full text is divided into five parts.The first part points out that it is very important to carry out the evaluation of internal control under the circumstances of China's national conditions and the internal control of administrative units.At the same time,combining the internal control theory of administrative units and the evaluation theory of internal control,this paper leads to the research topic.The second part will introduce the evaluation model and evaluation index system of internal control of courts A selected as the pilot project of internal control.The third part combines with the analysis of the applicability of court A's internal control mode,points out the problems in the mode selection and index construction,and deeply analyses the reasons for the problems;the fourth part puts forward the methods of optimizing court A's internal control system,including the optimization of the mode and the improvement of the index system,and at the same time,from the whole to our country.The fifth part summarizes the research results and puts forward the future prospects.Through the research,we find that the internal control evaluation design of administrative institutions in China is not perfect,and there are also many difficulties in practice.Although court A specially set up internal control organization,and designed internal control evaluation model and built internal control evaluation index system according to existing norms,there are still many defects or need to be improved.First,it ignores the role of goal orientation in the positioning of evaluation model,and needs to grasp the combination of factor orientation and goal orientation at both theoretical and practical levels,so as to achieve real integration.Internal control under a comprehensive view;second,there are problems in the construction of the index system,such as insufficient hierarchy sense of the evaluation system,insufficient risk control and insufficient refinement of the indicators;a more complete internal control evaluation index system should be put forward based on the integrated view and verified by the analytic hierarchy process;third,the implementation of internal control evaluation work in administrative units is relatively complex,and ideological meaning should be improved.Understand and strengthen the internal control reporting link to achieve timely rectification and timely reporting.The above problems are not accidental.This paper argues that the main reasons include the late start of internal control evaluation in administrative institutions,the imperfection of some systems and norms,and the insufficient rigidity requirements.In view of the above problems,this paper puts forward some improvement measures and suggestions,such as starting from the foundation,strictly abiding by the internal control norms and management methods issued by the state,enhancing ideological awareness,strengthening organizational coordination,strengthening supervision and guidance at all levels and levels,and improving the transparency of internal control results.The main contribution of this paper is to put forward a new set of internal control evaluation index system for administrative units under the concept of integration with case standpoint.At the same time,the suggestions for the dilemma and problems faced by the internal control evaluation work of case units have certain expansibility and originality,and have certain demonstration and reference for the improvement and development of the internal control evaluation system of other administrative institutions in China.