Study On The Effectiveness And Influencing Factors Of Internal Control In Administrative Institutions

The internal control of administrative institutions has an important position at the level of national governance and is the main means to regulate the exercise of unit power and the effective allocation of public resources.Effective internal control of administrative institutions can strictly prevent risks of economic activities,steadily improve its administrative capacity,and truly achieve public service goals.In 2012,the state promulgated the "Internal Control Standards for Administrative Institutions(Trial)",which marked a new stage in the internal control of administrative institutions in China.In 2014,the "Code" began to be implemented,and administrative institutions at all levels started the construction and implementation of internal control.However,since the internal control of administrative institutions is a brand-new work,the effectiveness of the internal control of administrative institutions since the implementation of the Norm is still unclear.Therefore,it is very important to carry out research on the effectiveness and influencing factors of the internal control of administrative institutions and inspect the implementation effect of the Standards,which is particularly important to further improve the internal control system of administrative institutions in our country and clarify the working direction of internal control.Based on the theories of new public management,public fiduciary responsibility and national governance,this paper takes the internal control of administrative institutions as the research object,and conducts theoretical analysis and empirical research on the effectiveness and influencing factors of the internal control of administrative institutions.As for the effectiveness of the internal control of administrative institutions,the research finds that :(1)the effectiveness of the internal control of administrative institutions is at a medium level,and the realization degree of the five control objectives is different.(2)the effectiveness of internal control of administrative institutions at the unit level is at a medium level,which conforms to the general rule of "design decides operation".The effectiveness of risk assessment and internal control information system is the worst.(3)the effectiveness of internal control in administrative institutions at the business level is good,among which the effectiveness of revenue and expenditure business control is the best.For the influencing factors of the internal control of administrative institutions,the principal component analysis method is used to obtain three principal component factors:first,the internal acceleration factor,including the unit's attention to the internal control work,the degree of improvement of the risk assessment mechanism,and the identification of key risk points and the setting of control means;Second,the external driving factors,including the quality of public services in the public sector,the coordination between relevant departments of the state and the improvement of internal control standards and evaluation system;Third,the internal design factors,including the third party institutions involved in the construction of internal control and internal control whether the focus of the business end.Finally,based on the research conclusion of the effectiveness and influencing factors of the internal control of administrative institutions,relevant policy Suggestions are put forward from the macro and micro levels to provide directions for further improving the internal control of administrative institutions,as well as help for the guidance and supervision of relevant competent departments.