Study On Internal ControlEvaluation In Administrative Institutions

China's administrative institutions undertake the important responsibility of managing social and economic development.It is also an important starting point for advancing the modernization of the national governance system and governance capacity.As the institutional guarantee of restricting and standardizing administrative actions,the internal control system of administrative institutions plays an important role in "governing the Party strictly and institutionally".For our country,the establishment and improvement of a sound and effective internal control system will help to improve the restriction and supervision mechanism of power operation,limit the abuse of public power,avoid capital fraud and legal risks.For the administrative institutions at all levels,it can improve the management level of the institutions,the efficiency of administrative operation and capital utilization,and then improve the quality of public services.At the end of 2011,China's Ministry of Finance issued the,Standards for Internal Control of Administrative Institutions"(draft for comments).On January 1,2014,this norm was formally implemented to standardize the internal control of administrative institutions.Based on the internal control framework theory,principal-agent theory and new public management theory,this paper studies how to improve the internal control system of administrative institutions in Zhungeer Banner.Firstly,this paper reviews the development of internal control system in administrative institutions at home and abroad.Macroscopically elaborates the process of the enterprise internal control system from scratch,and it leads to the establishment of the internal control system of administrative institutions.Secondly,this paper studies the particularity of administrative institutions,and compares and analyses the requirements of "Standards for Internal Control of Administrative Institutions(Trial)"with COSO framework,and makes a feasibility analysis of using COSO framework to improve the internal control system of administrative institutions.Then,based on the norms of internal control of administrative institutions and the requirements of the normative documents issued by the Ministry of Finance in recent years,this paper conducts a questionnaire survey on the current situat:ion of internal control of administrative inst:itutions in Zhungeer Banner.Finally,according to the survey results,the digital results are evaluated and analyzed,and the conclusion of the survey is drawn.In the whole questionnaire survey,small-scale interviews were conducted with some administrative institutions' leaders and financial staffs to deepen the understanding of the current internal control of administrative institutions and to verify the reliability of the data.Based on the five elements of the internal control framework,the requirements of "Standards for Internal Control of Administrative Institutions(Trial)" and the questionnaire and interview results,taking the administrative institutions in Zhungeer Banner as an example,this paper summarizes the existing problems of internal control of administrative institutions in China,and then puts forward some improvement measures,to improve the internal control of administrative institutions in China.