Study On Evaluation And Optimization Strategy Of Internal Control Effectiveness Of Administrative Institutions

Administrative institutions,as the principal part for providing service to the social public,its management level and the level of efficiency is directly related to the quality of public services.At present,the internal control of administrative institutions in China is relatively lagging behind,and the rational allocation of public resources has a certain hindrance.Since 18 th Communist Party of China National Congress,the anti-corruption efforts have been strengthened,changing government functions has become a hot topic in the current society,and the internal control of the administrative institutions has received more attention.In order to guide the internal control construction of the administrative institutions and improve the efficiency of public services,the Ministry of Finance issued “administrative institutions' of internal control standards(Trial)”,which pointed out the direction for the administrative institutions of internal control construction.The internal control of administrative institutions as the research object,this paper points out the research background that the current administrative institutions in the management of frequent problems and policy orientation,and theoretical and practical significance of the research;based on the basic theory of internal control,this paper expounds the connotation,particularity,control objectives and principles of the internal control of administrative institutions,taking the "administrative institutions' of internal control standards(Trial)" as the guiding ideology,and points out that the internal control of administrative institutions includes the contents of risk assessment and control methods,internal control at the unit level,internal control of service level;on this basis,the case unit S water conservancy bureau to carry out targeted research,introduce the basic situation of the S Water Conservancy Bureau,analyze its internal control status and risk issues;the internal control evaluation index system and fuzzy comprehensive evaluation model of S Water Conservancy Bureau are constructed by using AHP and fuzzy comprehensive evaluation method,and the results of the internal control evaluation of the S Water Conservancy Bureau are obtained according to the expert scoring results;based on the present situation analysis and the fuzzy comprehensive evaluation result,there are still some problems in the aspects of personnel control,process control,system control,revenue and expenditure control,information construction and risk response;this paper also puts forward some optimization strategy on the internal control of S Water Conservancy Bureau,including a sound internal control system,strengthen human resources control,improve internal control execution,strengthen approval,assessment and budget management,improve revenue and expenditure control,strengthen information construction,strengthen risk prevention awareness and establish risk assessment mechanism,establish and improve the internal and external supervision system;Finally,this article to make a summary and outlook.