Design And Application Of Evaluation Model For Internal Control Of Administrative Institutions

Since the Eighteenth National Congress of the CPC,the party and the state have constantly emphasized administering the party comprehensively and strictly,promotin-g the rule of law comprehensively,strengthening the restriction and supervision of power,and promoting the construction of a clean and honest government and the struggle against corruption.The nineteen report requires that the majority of Party members and cadres should not dare to corrupt and do not want to corrupt,winning the overwhelming victory in the struggle against corruption and building a service-oriented government with people's satisfaction.Internal control norms of administrative institutions(for Trial Implementation)implemented in January 2014 initially established the basic framework of internal control of administrative institutions in China.It means the administrative institutions internal control in our country reform entered a new stage.With the continuous deepening of the reform in the administrative system,the advancement of the idea of governing the country by law,the public's demands that improving the administrative level of the administrativ-e institutions and the voice of anti-corruption is getting higher and higher.Nowdays,improving the level of governance of administrative institutions has become the conse-nsus in the whole society.However,in recent years,there are still many problems in China's administrative institution's internal management,as for the unclear responsibilities between departen-ts,the low administrative efficiency,the declining social credibility,endless corruptio-n cases,the lack of supervision force and so on.Strengthening the internal control construction of administrative institutions can improve the internal management of the administrative institutions and prevent corruption.However,Roman is not building in a day.The construction of internal control needs to be evaluated continuous feedback,adjustment and evaluation.Finally,the goal of the internal control of the administrativ-e institutions is achieved.Only internal control evaluation can improve the quality of internal control continuously,and ensure the rationality of the internal control of the administrative institutions,so as to strengthen the internal control construction in administrative institutions.Therefore,the internal control evaluation plays a vital role in the sustained and healthy development of administrative institutions.Because lack of inner motivation to carry out internal control evaluation work in administrative institutions naturally,the enthusiasm of administrative institutions to carry out internal control self assessment is not high,which directly affects the efficiency and effectiven-ess of self evaluation.Therefore,building a complete administrative instituteons inter-nal control evaluation model and integrating internal control information,strengtheni-ng the sharing of resources in various departments,achieving multi subjects' superv-ision and evaluation of the internal control in administrative institutions and forcing administrative institutions to improve the quality of internal control self assessment imperatively.This paper describes the current development of China's administrative institutio-n of internal control evaluation,and has learned from the mature theory and excellen-t experience in the internal control evaluation of administrative institutions at home and abroad actively.And this paper has constructed a internal control evaluation model of administrative institutions,and combined the self-assessment and external evaluation of internal control in administrative institutions to achieve comprehensive evaluation.The main congtents are shown as follow:First,it expounds the design of internal control evaluation model of administrativ-e institutions,and constructs the model's construction principle basic structure,internal and external evaluation index system.In the term of the self evaluation of internal control in administrative institutions,this paper introduces network analytic hierarchy process(AHP)and fuzzy mathematics evaluation method to determine the weight of index system.As for the external evaluation of internal control in administr ative institutions,this paper uses objective valuation method——entropy method to determine the index weight.Secondly,the application of the model is discussed.The application of self evalu-ation model of internal control in a public hospital as an example,and on the basis of the evaluation index system of internal control which has already constructed above,achieving self evaluation of internal control of the public hospital,analyzing evaluatio-n results,and give corresponding suggestions.As for the application of external evaluation model of internal control in administrative institutions,this paper is limited to discuss how to link the internal and external evaluation model theoretically and the comprehensive analysis of the results of internal and external evaluation.And this paper summarizes and expands the evaluation model of internal control in administrat-ive institutions and analyzes the advantages,disadvantages and difficulties.Finally,summarizing the limitations of the full text and prospecting the further research.