Research On Evaluation And Optimization Of Internal Control Of H Administrative Unit

With the continuous progress and development of our society in our country,the government administrative units are increasingly playing more and more important roles.At present,our country is in the crucial period of deepening the reform of administrative system,thus,establishing a scientific and perfect internal control system of administrative units has positive influence and effect on improving the management level of government departments in the new period.In 2012 The Ministry of Finance issued “the standard of internal control of administrative institutions(trial)”,which indicates the way forward for the internal control of administrative units.Through a period of effort,great progress has been made in the construction of internal control in administrative units,but there are still many loopholes and deficiencies that need to be perfected..Nevertheless,through establishing a scientific and effective evaluation system of internal control can find all kinds of problems in the internal control of administrative units in time,thus it can achieve the goal of perfecting the internal control system of administrative units.Firstly,this paper summarizes and concluded the theory of internal control of government administrative units at home and abroad,under the guidance of COSO internal control theory,it expounds the basic theory of internal control in administrative units.Next,from researching the current situation of internal control in H administrative unit,and refer to the relevant criteria of internal control standard of administrative units,thus constructing the evaluation index system of internal control in H administrative unit which consists of 5 first class indexes,17 second class indexes and 42 third grade indexes.Then,obtaining the weight of each index in the evaluation index system by using the analytic hierarchy process,and the evaluation results of every index of H administrative unit internal control are calculated by fuzzy evaluation method.Finally,according to the result of evaluation,analysing the loopholes in the internal control of H administrative unit,and the corresponding optimization strategy of internal control of H administrative unit is put forward accordingly,including optimizing the internal control environment,and establish the risk assessment system,strengthening the budget control,intensifying accounting control,improving the asset management,perfecting the information and communication mechanism,strengthening the construction of the supervision system of the unit.This article can be used for reference and reference for administrative units to carry out evaluation work of internal control better and perfect the construction of internal control system.