The Research On Internal Control System Of Administrative Institutions

Administrative institutions as the providers of public services and managers of public affairs,representing the party and the people to perform various related functions,in promoting and safeguarding the rapid and steady development of the national economy plays a vital role in the process.However,in recent years,the administrative institutions in the specific governance,the process of ruling also exposed a lot of problems,such as the strict implementation of the budget,extravagance and waste,virtual expenses,misappropriation of public funds and even direct corruption and other shocking phenomena.The practice of developed countries in Europe and the United States shows that sound and effective internal control is an important and effective measure for government and the public sector to strengthen internal management,improve the efficiency of public services and regulate the use of public funds.However,because the internal control of our administrative institutions is in the initial stage,all aspects are still in the exploration period,combined with the particularity of China's national conditions,from the administrative institutions to control the implementation of the actual situation,it can be said is still relatively weak.So how to further improve the internal control is serious problems the administrative institutions are facing.Based on this background,this paper first summarizes the relevant concepts and basic theories of internal control and administrative institutions,analyzes the present situation of internal control of a specific administrative unit-the M Bureau secondly,based on the relevant requirements of?internal control norms(Trial)of administrative institutions?and COSO internal control theory.On the basis of qualitative analysis,in order to improve the accuracy of internal control evaluation and make it can be quantified on the basis of natural language,this paper introduces the fuzzy comprehensive evaluation method to construct the internal control evaluation model,quantify the qualitative evaluation,and follow the five factors of COSO internal control Index set,a total of five first-level indicators,20 two elements of indicators,according to the results of expert scoring method to obtain the corresponding internal control evaluation report.In combination with the current situation analysis and the fuzzy comprehensive evaluation report,the internal control of the M Bureau is generally on the middle level,but in the personnel management,leadership attention,risk management,budget management,asset protection,information communication and internal supervision institutions aspects need to be improved.Therefore,according to the relevant theory of internal control of COSO,this paper puts forward the countermeasures and suggestions for the weak links of M Bureau in order to help the M's internal control construction.The main recommendations include strengthening the internal control awareness,improving the risk response mechanism,strengthening the specific control activities such as budget management,asset protection,optimizing the information communication mechanism,improve the supervision system,especially to establish an independent internal audit and inspection institutions.The problems exposed in the internal control construction of the M Bureau have a certain representation,and it can be said that it is a common problem in the internal control construction of our administrative institutions.Therefore,this article for the M Bureau of internal control improvement proposed for other administrative institutions in the field of internal control construction also has some reference.