The Research On Internal Control Evaluation Of Chinese Government Institutions Based On FAHP

As the provider of social public services and the controller of public resources,government institutions play an important role in the process of socialist market economy construction."Control brings steadiness,out of control brings weakness,no control brings chaos." The establishment and implementation of scientific and sound internal control of government institutions will provide important support for accelerating the transformation of government functions from the aspects of preventing and restraining administrative corruption,improving the operation efficiency and effect of units,etc.Since “the Internal Control Standard for Administrative Institutions(for Trial Implementation)” issued in November 2012,various government institutions have carried out the establishment and implementation of internal control.“the Budget Law of the People’s Republic of China”,which came into effect on October 1,2020,clearly put forward internal control at the level of national administrative regulations for the first time and established the legal status of internal control.Although it is a systematic project continuously promoted by the Ministry of Finance to strengthen the internal control of government institutions in China,at present,the government’s internal control system is still in the exploratory stage,and emphasizing design while neglecting implementation,emphasizing form while neglecting substance exist.Since 18th CPC National Congress was convened,under the strategic background of innovation driven development in China,many local governments have put science and technology investment promotion in an important position of government work in order to accelerate the replacement of old growth drivers by new ones.Although the science and technology investment promotion department is not the traditional department with real power,such as the financial department or the land and resources department,but in view of its leading role in signing cooperation agreements with science and technology enterprises and scientific research institutions,and the subsequent policy fulfillment,at the same time,with the gradual improvement of the local government’s understanding of the importance of science and technology investment promotion,the government’s internal funds,policies and other resources are more inclined to it,there is higher risk in the science and technology investment department.And effective internal control can play a positive role.This paper selects A Technology Investment Promotion Bureau as the case study object,constructs A Technology Investment Promotion Bureau internal control evaluation analysis framework and index system,obtains the evaluation index weight and score through questionnaire survey,using analytic hierarchy process and fuzzy comprehensive evaluation method,and analyzes the suggestions for improvement of internal control based on the evaluation result that the overall level of A Technology Investment Promotion Bureau internal control evaluation is "good".This paper is divided into six chapters,including the following contents.The first chapter is introduction.This part introduces the train of thought and contents of research,research methods,main contributions and shortcomings,etc.The second chapter is literature review.This part analyzes the concepts of administrative institutions,government institutions,administration and government,defines the internal control of government institutions,and reviews the literature on the evaluation theory and methods of internal control of government institutions at home and abroad.The third chapter is theoretical analysis.This part expounds the combination of principal-agent theory,control theory,risk management theory and this paper,and constructs analysis framework and index system of internal control evaluation of government institutions from the unit level and vocational work level.The fourth chapter is case analysis.This part introduces the current situation of internal control of A Science and Technology Investment Promotion Bureau,adjusts the internal control evaluation index system constructed in the previous chapter according to its practical vocational work,forms the internal control evaluation index system of A Science and Technology Investment Promotion Bureau,and uses the analytic hierarchy process and fuzzy comprehensive evaluation method to process the data from the questionnaire,and obtains the evaluation results.The fifth chapter is the countermeasures and suggestions.Base on the evaluation results,this part puts forward specific countermeasures and suggestions from three aspects: consolidating the implementation foundation of internal control,optimizing the implementation process of internal control,and strengthening the supervision of the implementation of internal control.At the same time,it can provide reference for government institutions to improve internal control.The sixth chapter is the research conclusion and prospect.The first section is the research conclusion,including a brief summary of the overall and each index score of internal control evaluation of A Science and Technology Investment Promotion Bureau.The second section looks forward to the next research direction based on the analysis of the limitations of this paper.The main contributions of this paper include the following three points.Firstly,in terms of constructing analysis framework and index system of evaluation,adhere to the integration concept of "element oriented","goal oriented" and "risk oriented",and integrate administrative affairs into the vocational work level in evaluation index system considering policy situation and existing theoretical research.Secondly,use AHP and fuzzy comprehensive evaluation method to determine the index weight scientifically and reasonably and get the final score.Thirdly,select A Science and Technology Investment Promotion Bureau as the research object.Based on the literature review and theoretical analysis,construct the internal control evaluation index system and score,which has practical significance for the improvement of internal control of A Science and Technology Investment Promotion Bureau.At the same time,under the background of the gradual increase of the importance of science and technology investment promotion,it also has certain guiding significance for the internal control evaluation of China’s science and technology investment promotion departments.