Research On Internal Control Optimization Of Administrative Units Based On National Governance

The Third Plenary Session of the 18 th CPC Central Committee first proposed "modernization of national governance" as the general goal of comprehensively deepening the reform,emphasizing to accelerate the transformation of government functions and strengthen the restriction of power operation;the Fourth Plenary Session of the 18 th CPC Central Committee clearly promoted the internal control of administrative units to the high level of national governance and rule of law;the Fourth Plenary Session of the 19 th CPC Central Committee again emphasized "adhere to the comprehensive rule of law,promote the national governance system And the modernization of governance.Under the public fiduciary responsibility,as the subject of national administration,organizational economic construction and cultural construction,and maintenance of social public order,the administrative unit has the dual attributes of "governance and governed".Because the governance subject has the power to operate,the "autonomy"(internal control)of the governance subject is particularly important.Therefore,we should put the internal control of administrative units into the whole national governance framework,and realize the goal of modernization of national governance by means of individual immunity,individual self-control and comprehensive national governance.The internal control standard of administrative institutions(Trial Implementation),which was implemented in China on January 1,2014,provides system guarantee for the internal control of administrative units.However,compared with the development of enterprise internal control,the research on internal control of administrative units in China started late,and administrative units still face many uncertain factors and potential risks in their daily work.In addition,standing in a new historical position,the 19 th National Congress of the Communist Party of China clearly confirmed the strategic goal of "five in one" overall layout,that is,to promote the modernization of national governance from five aspects of economic,political,cultural,social and ecological civilization.Among them,ecological civilization is the foundation,not only directly related to the happiness of people's lives,but also related to the success or failure of the modernization of national governance.As the administrative subject of ecological environment protection,the performance of the administrative work of environmental protection bureau is directly related to the effect of ecological environment treatment.Therefore,this paper chooses a Environmental Protection Bureau as a case,through optimizing the internal control construction of a Environmental Protection Bureau,making its power operation bounded,improving the public service efficiency,to meet the requirements of ecological civilization governance,so as to promote the modernization process of national governance.First of all,this paper reviews the literature related to national governance and internal control of administrative units.Then,through the introduction of the new public management theory,public governance theory,public accountability theory,this paper expounds the theoretical basis of internal control of administrative units based on national governance.Then,by digging into the meaning of the modernization of national governance and expanding the definition,objectives and principles of the internal control of administrative units under the background of national governance,the relationship between national governance and the internal control of administrative units is studied.In the case part,by combing the internal control status at the organizational level and business level of a Environmental Protection Bureau,it is found that there are some problems in the internal control construction of a Environmental Protection Bureau,such as imperfect system,irregular business operation,inadequate evaluation and supervision,and low level of information management.Finally,on the basis of the internal control objectives of the administrative units decomposed from the national governance objectives,the internal control framework of Environmental Protection Bureau a based on the national governance is constructed from five aspects: risk assessment combined with the governance objectives,improvement of system construction,standardization of business operation,evaluation and supervision,and optimization of information system,so as to provide reference for the internal control construction of the administrative units and achieve the goal The "embedded" management and control and supervision of national governance and internal control of administrative units will improve the national governance capacity.