Research On Measurement And Improvement Of Internal Control Effect Of A Town Government

Internal control of the government is the inevitable demand of the public accountability of the government,and it can reduce the information asymmetry.It is a continuous process improving internal control of the government.Many researches and practices at home and abroad show that a good government internal control can significantly improve government performance,improve the quality of government financial reporting information,and prevent fraud and corruption.The township governments of the county and city have built the internal control system,however,many practices have shown that many administrative institutions still have problems such as inadequate implement of internal control system and inefficiency.In order to find and improve internal control defects,we must first evaluate the effectiveness of internal control operation,and then discuss the problems and improvement methods on the objective and fair evaluation results.In this paper,a grass-roots township government is taken as an example to build an evaluation model of the effectiveness of internal control,which combines AHP and fuzzy comprehensive evaluation.Through expert consultation and questionnaire survey of 33 participants in the case,the situation of internal controlisevaluated.The article analyzed the defects of the internal control of the township government in front of these.Thenconsidering lots of factoes,author give the suggestions about the supervision and some aspects of internal control system.In this way,paper can help the government to improve its internal conrolsystem.Further more,it is instructive for similar grass-roots township governments to evaluate their effectiveness of internal control,and help to improve them.