Administrative Institutions In China Internal Control Study From The Perspective Of Clean Government Risks

Since the reform and opening up,the rapid economic growth and the increasingly rich material civilization have been followed by the intensification of corruption at the grassroots level,and even the emergence of "small officials and huge corruption",which has caused losses to the interests of the general public and damaged the authority and credibility of the government.With the introduction of the Internal Control Standards for Administrative Institutions(Trial),it is clearly proposed to effectively prevent fraud and improve the efficiency and effect of unit operation as two important goals of internal control.Therefore,the improvement of internal control of administrative institutions combined with risk prevention and control of clean government is of great significance to shaping an efficient and clean government.This paper based on the integrity risk under the perspective of study of the internal control of administrative institution,hope to establish a more general improvement measures and framework for administrative institutions to provide the reference.This article main research content is as follows:(1)This paper selects A County government offices administration as the case study object,combines the internal control theory with the actual situation of A County government offices administration,and makes an in-depth analysis of the risk points existing in internal control from the perspective of the risk of clean government.(2)Using analytic hierarchy process(AHP)and fuzzy comprehensive evaluation to the risk of A County government offices administration of things to carry on the comprehensive evaluation,and the risk prevention and control suggestions were put forward for the risk points in the three levels of unit,economic business and administrative business.(3)Combined with the development status of administrative institutions,in view of the widespread internal control risks,put forward suggestions such as increasing publicity and awareness of internal control,effective linkage of supervision and inspection.The main contribution of this paper is to:(1)It mainly refers to the internal control theory and improves the existing internal control mechanism from the perspective of risk prevention and control of clean government,which has certain guiding significance for further improving the level of internal control management and strengthening the construction of internal control system.(2)The risk assessment index system was constructed through questionnaire survey and fuzzy comprehensive evaluation method,and the weak points of internal control of A County government offices administration could be intuitively identified and improved according to the corresponding scores of different indicators.(3)According to the risk evaluation index with low score and the actual situation of the Government Offices Administration of A City,a relatively comprehensive improvement framework has been established,which provides certain reference for the administrative organs to improve the internal control.