Research On The Motivation Of Internal Control System In Chinese Administrative Institutions

The 19th Communist Party of China National Congress proposed to deepen the reform of Party and government institutions and the system of government administration,adopt a comprehensive approach to the setup of Party and government institutions,and ensure that powers are designated properly and functions and duties are defined clearly both for the institutions themselves and their internal bodies,obviously,the way to strengthen the internal control construction of administrative institutions is a very important part for deeping the reform.In December 2011,the Ministry of Finance issued the "Standard for Internal Control of Administrative Institutions(Trial Implementation)"(hereinafter referred to as the "Standard for Internal Control of Institutions"),and the construction of internal control of administrative institutions in our country has stepped in a stage that has rules and rules to follow.Academic have done some research on the construction of internal control construction.However,in the past,more studies focused on the stage problems of internal control construction in China and made policy recommendations pertinently There was no systematic analysis for the implementationand motivation of "Internal Control System of Institutions" This paper attempts to clarify the general process of the implementation of internal control norms in our country by case studies and analyze the construction of internal control and systematically analyze the motivation of system implementation.This article uses interviews and questionnaires to analysis of the motivation and analyses the implementation of "Internal Control System of Institutions" in company A and finds that the internal control of company A shows the characteristics of stage development.There is "lacking of closed-loop system-closed loop System Initialization-Closed-loop System Fracture "three different states,during the closed-loop system initial stage,the internal control of the construction speed and quality achieve the best condition.After analysing the theories of system theory,cybernetics and transaction cost theory,we find that the stable and protracted external pressure is the guarantee for the continuous implementation of the system.The effective feedback mechanism can form the external pressure for the implementation of the system.The emphasis of the leadership is the endogenous motivation of the execution system of company A,and the external pressure can affect the judgment of senor leaders on the cost-benefit of the system and thus the endogenous motivation of the implementationn of institution.The conclusion of this paper can provide references for the construction of internal control of other institutions and provide constructive suggestions to the improvement of the internal control system of our institutions.First,we should further give play to the role of auditing agencies,strengthen information feedback,enhance the intensity of external pressure and unblock the pressure transmission.Second,enhance the effectiveness of the implementation of the system and enhance long-term stability of the pressure transmission.At the same time,improve the assessment system,the internal control construction will be included in the assessment for those main leaders of the company to enhance the internal control power of internal unrelenting control.