Research On Internal Control Of Administrative Institutions From The Perspective Of Public Accountability

Chinese administrative institutions are important parts of social and economic development,but also undertake the responsibility of managing social and economic development.In recent years,as an important part of the management of administrative institutions,internal control has also been attached great importance by the state.Public accountability refers to the responsibility of the public to hand over resources to government organizations and institutions for management and require them to report,which is consistent with the goal of internal control of administrative institutions to a certain extent,and public fiduciary responsibility is also the fundamental force for the development of internal control of administrative institutions.Firstly,this paper summarizes the research status of internal control of government and administrative institutions at home and abroad,and comments on it.Then,it expounds the related concepts of internal control of administrative institutions and public accountability.This paper discusses the characteristics of the internal control of administrative institutions and the concerns in risk assessment,unit level internal control,business level internal control,evaluation and supervision.Then take the Public Security Bureau of Z City as an example,firstly introduce the basic situation and internal control situation of the Bureau,.Then point out the problems and deficiencies of the internal control of the Public Security Bureau of Z City from risk assessment,unit level internal control,business level internal control,evaluation and supervision,based on the perspective of public accountability and find out the reasons.Finally put forward the improvement from those four levels.It is suggested to further improve the management level and service quality of the Public Security Bureau of Z City,and to provide reference for the internal control of other administrative institutions.After studying the case of Z City Public Security Bureau from the perspective of public accountability,this paper draws the following conclusions.First of all,the concept of public accountability has not been formed at this stage.It is necessary to strengthen the cultural construction of public accountability,pay attention to internal control and improve the internal control environment.Then according to the actual situation of the unit to improve internal control,complete the public accountability.Units should establish their own internal control according to the actual situation,especially the internal control at the business level,which involves different nature of units,business Settings will be different.And can not take the internal control construction only as the task,to realize that the internal control is an important management means to complete the public accountability.The unit shall actively improve its internal control and fulfill its fiduciary responsibility.Finally,the role and status of the public should be emphasized.The public should give full play to their enthusiasm and jointly manage social affairs with the unit.In this process,the unit should pay attention to public satisfaction,participation and binding force,and strengthen the role of the public in managing public life as the entrusting party.