| Administrative institutions are the embodiment of the government in the maintenance of public interests,the effectiveness of internal control is related to the long-term development of the people's interests and social economic benefits.With the Ministry of Finance issued the "Internal Control Standards of administrative institutions"(hereinafter referred to as "Standards")in 2004,the administrative institutions at all levels began to strengthen the implementation of the internal control construction,but the " Standards " only provided guiding principles,without making any substantive provisions for the implementation effect evaluation of internal control.Combined with the analytic hierarchy process(AHP)and fuzzy comprehensive evaluation(FCE),this paper analyzes the meaning and contents of the internal control of public institutions.To mention first,this paper expounds the meaning of internal control of administrative institutions,analyzing the main influencing factors of internal control of the institution,and building the administrative institutions internal control effect evaluation system,which should be accurate and objective.In addition,this paper could get the weight of each element index and the formation of fuzzy evaluation matrix,by taking the advantage of AHP method and using the fuzzy comprehensive evaluation model of FCE method.Therefore based on comprehensive evaluation matrix,we could get the internal control evaluation mathematical model for public institutions.Finally,the proposed algorithm could be applied to the internal control evaluation of Children's Welfare Institute and Social Welfare Institute in Chengdu city.The results show that this method can quantitatively control the internal quality of evaluation institutions,at the same time,the method is helpful to find the shortage of the institution of internal control,and provide reference for internal control work for every accessible public units. |
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