Research On The Control System Of Administrative Cost In Government Departments

Government will consume the manpower, material and financial resources because of accepting the people consignation to perform the government function. Thus, the problem of government cost is caused. Government departments will also consume the manpower, material and financial resources in order to fulfill the statutory responsibility according to the relevant laws and regulations. Thus, the problem of government administrative cost is caused. The administrative cost of government departments is an important indicator to measure the efficiency of internal management and the performance of the functions of the government departments. The research about the cost of government administration and its clarification is not only the basis to allocate the main using responsibility, but also a preparation to design the control method through considering the purpose, method and risk of using. It is significance to improve the openness, transparency and standardization of the use of financial funds, deep the reform of administrative management system, improve the government’s public trust and executive power, and realize the modernization of government governance and governance system.From the perspective of accounting, the definition of administrative cost in government department concludes the core elements of the objective, the main responsibility and the period of ownership. In order to find a effective way to control administrative cost, we design different goal-directed and measure by administrative institutions internal control theory, based on the classification of the administrative cost in government department.This paper is divided into five parts:The first part is the introduction, which introduces the background, theoretical and practical research value, the domestic and foreign literature review, the scope of the study of the definition, the main content and method of technical line.The second part is the definition and theoretical basis of the administrative cost of government departments. From the perspective of accounting, we define the administrative cost from three elements that is the objective, subject of responsibility and period of ownership. So, government administrative cost is divided into management cost and performance cost. At the same time, it further expounds the internal control theory and related basic theory of the unit which can be applied to the administrative cost control of government departments.The third part is the administrative cost control system of government departments. From the meaning, goal, principle and specific design of administrative cost control in government departments, this paper expounds the administrative cost control system of government departments.The fourth part is the case analysis of administrative cost control in government departments. Taking a transport industry as an example, this paper is aim to verify the effectiveness of the government department’s administrative cost :oncept, the division method and management and control system through malyzing the concrete structure and control method of the unit’s administrative cost.The fifth part is the conclusion and prospect of the research. On the basis of lummarizing the conclusions of this paper, the limitations of the study and the future research directions are also discussed.