Research On Internal Control Of A Bureau Of Taiyuan City Based On Fuzzy Comprehensive Evaluation Method

Internal control of administrative institutions is an important means to guarantee the operation of administrative power and science.However,according to the results of the joint survey of Audit Department of the Ministry of Finance in 2019,the effectiveness of internal control of administrative institutions in China is still insufficient.At present,there are many problems in the internal control of administrative institutions in China,such as the absence of independent internal audit departments to implement supervision,weak binding force on business level control,lack of risk awareness,evaluation and supervision in form.In order to ensure the integrity and effectiveness of internal control of administrative institutions,the Ministry of finance has issued guidance documents from 2012.Domestic scholars have also issued guidance documents from multiple perspectives and levels.The second research and analysis of internal control of administrative institutions,in order to ensure the operation of administrative power norms and scientific role.This paper first through fully consulting the previous research literature,combing,summarizing and analyzing the existing domestic and foreign research results,and based on the connotation,objective,five elements of internal control of administrative institutions and the common characteristics of internal control of administrative institutions in China,A Bureau of Taiyuan is selected as the research object of this paper;secondly,the author analyzes the existing research results at home and abroad.Secondly,the author analyzes the research results of A Bureau of Taiyuan,Based on the current situation and control effect of A Bureau of Taiyuan’s internal control,based on the design principles of importance,comprehensiveness,operability and adaptability,the evaluation index system of internal control is established for A Bureau of Taiyuan,and the weight of each evaluation index under the system is calculated by AHP;finally,the fuzzy comprehensive evaluation method is used to study the internal control effect of A Bureau of Taiyuan.The fuzzy comprehensive evaluation results of the construction and operation of internal control of A Bureau of Taiyuan city are obtained.It can directly reflect the problems of lacking incentive mechanism,incomplete risk assessment,confusion of fixed assets management,backward information construction level,lack of self-evaluation and supervision,and puts forward the comprehensive improvement measures of internal control applicable to A Bureau of Taiyuan.The innovation of this paper is:(1)in the aspect of system construction,this paper designs the internal control evaluation system which conforms to the actual situation for A Bureau of Taiyuan from five aspects of control environment and risk assessment;(2)in the research method,this paper uses fuzzy comprehensive evaluation method to carry out quantitative Research on the research field of internal control of administrative institutions in China,so as to fill in the research field appropriately In the past,there are few problems in the case study of quantitative evaluation in this field.