Researching The Causation And Governance About The Corruption Of The Traffic Department

In recent years,traffic department,as an important field of economic development,has already become the hardest hit by corruption,with its corruption cases emerging endlessly and corruption officials successive endlessly.However,the internal control gradually becomes the frontier of the corruption government.The Ministry of finance since 2014 has requested all administrative institutions to devote theirselves to the establishment of internal control and,for the first time,considerred treatment and prevention of corruption as the five major goals of administrative institutions internal control.Therefore,how to establish the internal control system of the traffic department,and then effectively control and reduce the risk of fraud and corruption,has become the main research issue in this paper.The case study method,selects all higher corrupt officials in the transport sector for nearly 20 yearsas as cases,using evidence triangle method,which is using multiple channels to collect information to confirm each other,to find out corruption reason and the defects from the point of view of internal control.Firstly,based on the organizational level and business layer for statistical analysis,;secondly,analyzing the refinement of the typical case;thirdly,using the principal agent theory and rent-seeking theory to analyze the corruption motivation and then,based on the theory of power,conspiracy theory and supervision theory,analyzing the corruption of specific path;finally,based on the process control and budget theory,analyzing the transport sector corruption business.After the case study,the paper establishes the model of the corrupt behavior and finds out the reason of the corruption in the traffic department.This paper argues that corruption has two reasons,the first reason is the motive of corruption and the second reason is institutional defect.Corrupt officials produced the motive of corruption,and institutional flaw gives an opportunity of official corruption,with corrupt motive conversing into the corrupt behavior.This paper through the integration of corrupt officials and bribery’s motivations clears corruption motivation,and uses process control theory,to clear the corruption system defects.This paper argues that the decision-making process in advance is too concentrated,with the lack of checks and balances,the lack of process control forms a collective conspiracy,post supervision lacks of internal and external supervision,is the corruption system defects.Based on the model of corrupt behavior,the reason of the corruption is defined.In this paper,based on the theory of internal control,the internal control system is established First of all,treating corruption as the main target of internal control,providing a guiding role to internal control construction;secondly,the internal control environment construction is considered as the foundation and could form effective organizational culture wthich could be the elimination of corruption motivation;thirdly,the informatization construction is the support,promoteing the effective flow of information,and eliminates information asymmetry due to the corruption motivation;fourthly,giving full play to the internal control of capital controls,.With capital as the starting point,making full use of the budget means to regulate the traffic department and restrict no budget,over budget and other acts of corruption;finally,this paper established through the sequence of decision-making,execution and supervision in the whole process of internal control.This paper improves the traffic departments decision-making mechanism and give full play to the role of the balance of collective decision-making to avoid the power too concentrated,;uses the rotation to avoid collusion and collusion in important positions;gives full play to the supervision of the main force role,broadenes the scope of supervision,makes full use of information technology and synchronous audit technology and thus effectively limits the abuse of power.Focusing on the serious corruption,combined with the existing government internal control theories,the internal control is applied to the Department of transportation,with in-depth analysis of the characteristics of corruption in the field of transportation,to build a comprehensive system of internal control system,and thus effectively prevent fraud and corruption.The establishment and implementation of the government internal control focusing on a single industry,on the one hand,enriches and perfects the anti-corruption institution innovation mechanism,on the other hand,improves the government internal control logic part of the application.