Assessment Research On The Construction Level Of Internal Control System In Administrative Institutions

ABSTRACT:With the development of our economy, the government gradually realise the importance of internal control and constantly strengthen the construction of internal control in administrative institutions. Research on the internal control of administrative institutions starts late and its development is immature. There are many problems during the process of internal control system constructing in administrative institutions. Through this study, the author hopes to find an effective and reasonable method to evaluate the construction level of internal control system in administrative institutions and to find out the weaknesses and improve them, so as to ensure the normal operation and management.Based on the theoretical study and the existing research results, the author starting from the business perspective, constructs the evaluation index system of the internal control system in administrative institutions. The paper combines subjective weighting methods and objective weighting methods to determine the index weight by adopting AHP and entropy method. And then the study evaluates the construction level of internal control system in administrative institutions with multilevel grey evaluation method. Finally, taking an administrative institution X for example, according to the evaluation index system and evaluation methods, the paper evaluates its construction level of internal control system and finds out the weak links of its system construction, and then gives some improving suggestions.Through the research, this article firstly constructs the assessment index system on the construction level of internal control system in Administrative Institutions from the perspective of business. The traditional entropy method is improved, the entropy as the weight can also represent the important degree of indexes, and the applied range of entropy method is broadened.