Research On The Internal Control Evaluation Of The Civil Aviation Public Institutions Of China

The concept and requirements of high-quality development of civil aviation is not only the arduous task facing the industry,but also the need to promote the strategic process of civil aviation power.To promote the high-quality development of civil aviation,the sustained and effective operation of various units in the industry should be guaranteed.To a certain extent,it requires each unit to do a good job in internal control and evaluation of internal control.In addition,the internal control construction of China's public institutions started relatively late,and the internal control evaluation system of the Administrative Institutions has not yet formed an unified standard,and less research on internal control and internal control evaluation of various units in the civil aviation industry had been done.The research on the scientific and reasonable internal control evaluation system for the characteristics of China's civil aviation institutions has important theoretical and practical significance.This paper first reviews a large number of literature and expounds the relevant theories of internal control evaluation of enterprises and institutions.Secondly,it analyses the current situation of internal control evaluation of civil aviation institutions at home and abroad,summarizes the experience of internal control evaluation of foreign civil aviation institutions,the problems and reasons of internal control of civil aviation institutions in China.Thirdly,combined with the actual situation of civil aviation institutions,the content of the evaluation system and the effectiveness of the evaluation system are studied on the basis of defining the objectives and principles of the evaluation system construction.Finally,using the analytic hierarchy process and the fuzzy comprehensive evaluation method,the Air Traffic Administration of China Civil Aviation Administration is selected as the research object to evaluate the internal control of civil aviation institutions in China.A case study was conducted.The results show that the internal control of civil aviation institutions in China is at a relatively good level as a whole.Specifically,in the five first-level evaluation dimensions,the legal integrity,the completeness of financial information,and the efficiency and effectiveness of public services have higher scores,which are mainly related to the legal attributes of China's civil aviation institutions and high-quality service that are always emphasized.Compared with these three dimensions,asset security and effective use,as well as prevention of corruption and fraud,need to do more to improve.According to the internal and external environment of the organization or organization.We need to do more to build the relevant laws and regulations to finally achieve the specific goals of civil aviation institutions in China and the overall strategic objectives of high-quality development of the entire industry.