Research On The Evaluation Index System Of The Internal Control Of Public Institutions

As is known to all, the social security, education, scientific research, health care and cultural construction related to the major field of national economy and people’s livelihood, such as business units at all levels of our country played a very important role. On the institutions’internal control evaluation, however, for various reasons, so far there is no a set of perfect specification evaluation index system. So in this paper, the evaluation index system of enterprises internal control are studied, in order to establish a set of relatively scientific and perfect index system, in order to promote the healthy development of the internal control to provide some support.In this paper, from the basic theory of internal control, through carefully check data, understand the domestic and foreign scholars to research on the evaluation index system of internal control and domestic scholar’s research on institution of internal control. With the Treasury’s latest "administrative institutions internal control standard" as the main basis, according to the characteristics of the institution and practice, using the analytic hierarchy process (AHP), determine the internal control of the weight of each index, and expert scoring method is used to evaluate the internal control of the business unit level. Finally, taking a business entity, tribal agency services, for example, construct the evaluation index system and evaluation method, to evaluate the bureau level of internal control, according to the evaluation results, the characteristics of the internal control and the insufficiency, pointed out that the unit and puts forward Suggestions for improvement.This article build institutions internal control evaluation index system in the administrative institutions internal control standards as a benchmark, and the actual joint institution, facilitate internal control personnel and unit of leadership, the worker can know to have been the focus of the internal control, intuitive understanding of the unit internal control level, in order to further improve the unit to guide the internal control system.