| With the deepening of the reform of China’s administrative system,the issue of internal control of administrative institutions has become one of the important areas of discussion.In order to better safeguard the public interest and reduce the risk of units,all units have formulated an internal control system suitable for the actual situation in conjunction with the Ministry of Finance’s "Internal Control Specifications for Administrative Institutions（Trial）",and have also achieved certain results in recent years.However,due to the certain particularity of the functions and business of administrative institutions and institutions,and the regulatory difficulties are different from those of enterprises,there are still certain problems and risks in the internal control system,resulting in low efficiency of internal control.How to accurately identify the risk points of the internal control system and how to optimize the internal control system is still worthy of in-depth study and discussion.This paper focuses on the Gongzhuling Municipal Bureau of Justice of the government department,based on information theory and cybernetics,principal-agent theory and national governance theory,on the basis of in-depth excavation of the current situation of the internal control system of the Bureau of Justice,combined with the COSO framework,5 first-level indicators,18 second-level indicators and 47third-level indicators are selected to evaluate the internal control status of the Bureau of Justice.Then,the fuzzy comprehensive evaluation method is used to express the results,and based on this analysis,the problems existing in the internal control system of the Bureau of Justice are analyzed,and a solution for optimizing the internal control system is proposed.The main conclusions of the study are: the Gongzhuling Municipal Bureau of Justice should improve the internal control organizational structure and strengthen the internal control awareness of the unit;should improve the awareness of risk prevention and control,improve the risk assessment method and indicator system;should strengthen budget control and optimize the procurement process;should improve the information communication and feedback mechanism,improve the digitization level of information management;should standardize the internal supervision work,improve the external supervision efficiency,and improve the internal control evaluation mechanism.Through case analysis,combination of qualitative and quantitative methods,this paper provides a valuable reference for government departments to examine their own internal control defects and optimize the construction of internal control system. |
