Research On The Problems Of The Internal Control System Of Government Departments In China

With the deepening of the reform and opening up of the Chinese government,China’s national economic development progresses day by day. China’s total economicoutput has ranked on the top in the world. However, during the process of rapid economicdevelopment, also many problems that exist in the administrative system of localgovernment have been exposed, such as internal control mechanism is not independent,administrative decision of lack of risk assessment, control activities the chaos and theseverity phenomenon of corruption, the main reasons of these problems are that thegovernment department internal control management is weak.In order to change to aservice-oriented and performance-based government in our country，to establish andperfect effective internal control system, the government department must strengthen theinternal management, adhere to the important measure of public accountability. Therefore,it is necessary to research for government departments to the elements of the internalcontrol framework and problem.This essay is based on the internal control problems of government departments inChina, and the research object is problems that exist in the administrative system ofgovernment. This firstly discusses the background of it,and the necessity and significanceof the internal control problems of government departments in China, summarizes thecurrent situation of the development of both at home and abroad. Based on comprehensiveinvestigation of internal control theory, the basic connotation of the governmentdepartment internal control do the definition, principles, and from the internal control ofthe subject and object, function and basic elements to construct the basic framework ofinternal control department of local government. On the basis of the basic framework,This thesis seek to find out the current situation of our country in the internal control ofthe local government budgets, asset management, the government project bidding and theproblems existing in the aspects such as government procurement, the cause analysis andrisk assessment in detail, and put forward improvement measures in the above aspects. Hoping to be able to put forward the standpoint with Time management significanceand adhering to the principle of seeking truth from facts, this essay research problems ontheory and practice two aspects, from macroscopic to microcosmic, from generalization toconcrete, from the surface to the deep.