Research On The Evaluation Of Internal Control Of Administrative Institutions

Internal control is one of the important means to ensure the orderly operation of public power in China's administrative institutions.Since China's reform and opening up,China's market economy has achieved remarkable achievements.However,it does not match the reforms of China's administrative institutions that are still incomplete,and expose outstanding problems such as inadequate management mechanisms,backward management,and lack of power constraints.The internal control of China's administrative institutions was implemented after 2014.Until the end of 2016,all units basically completed the establishment and implementation of the system.The lagging academic research on related theories of internal control of administrative institutions and the lack of incentive and supervision mechanisms of administrative institutions and the neglect of internal control all have severely hindered the scientific allocation of public resources.The internal control of China's administrative institutions has entered the fast lane of development under the unified deployment and promotion of the state.In 2012,the “Executive Standards for the Internal Control of Administrative Institutions(Trial)” promulgated the implementation of China's administrative institutions to carry out comprehensive internal control.The horn marks the formal expansion of China's internal control practice from the enterprise to the administrative institution.In the second half of 2016,the Ministry of Finance organized the first basic evaluation of internal control within the scope of the national administrative institutions,and the internal control evaluation practice has taken an important step.However,we must clearly understand that there are still defects in theory and practice in the internal control of administrative institutions,such as the absence of a comprehensive and complete internal control evaluation system.This article will take the internal control related literature research as the entry point,summarize and comb the internal control theory at home and abroad,analyze the particularity of China's administrative institutions,and introduce the related theories of internal control and internal control evaluation of administrative institutions.In the construction of the framework of the comprehensive evaluation index system,through the internal control evaluation of the comparison of the three models,the use of integrated evaluation model,in reference to the mature internal control theory and experience in Western countries,the PDCA cycle theory and internal control in system engineering The combination of evaluation theory and construction of a scientific evaluation index system and framework that fully takes into account the specific characteristics of China's administrative institutions.Finally,this paper takes the comprehensive evaluation of X-Financial Commissioner's internal control effectiveness as an example,synthetically uses the AHP-FCE model,applies the evaluation index and framework to the actual administrative department,and verifies the scientificity and operability of the index and framework construction.The research in this paper expands the internal control evaluation theory of administrative institutions and provides case basis for the unit to carry out internal control evaluation.