Research On Internal Control Evaluation And Improvement Of Administration For Market Regulation In County A

The internal control standard of administrative institutions has been popularized and implemented nationwide since January 1,2014,but there are still some problems,such as insufficient attention of some units,imperfect construction of internal control system,especially the grass-roots departments,which are facing more new challenges.In order to improve the internal management level of administrative institutions and standardize internal control,the Ministry of Finance organized and carried out the basic evaluation of internal control of administrative institutions in September 2016;Various administrative and public institutions have actively promoted the construction of internal control and achieved preliminary results.However,the evaluation system is only applicable to the initial stage of internal control construction,and it can not comprehensively evaluate the implementation of internal control of administrative institutions at this stage.Only by establishing a systematic and standardized evaluation system of internal control,can we find out the weakness of the existing internal control construction of the unit,so as to better maintain the public order and perform the function of law enforcement and supervision.This thesis takes the Administration for Market Regulation in County A as the research object,and through the construction of the internal control evaluation system of administrative institutions and its comprehensive evaluation,finds out the existing problems of its internal control and puts forward relevant optimization suggestions.The research of this thesis is of great significance for prevention of fraud in administrative institutions,the role of social supervision and industry self-discipline,and the improvement of efficiency and effect of public service.In the process of research,the thesis mainly adoptes the literature research method,questionnaire method,etc.Firstly,the thesis expounds the concepts of internal control,internal control evaluation and administrative institutions,introduces the relevant theories of internal control of administrative institutions,and selects the internal control evaluation mode under the integrated view by comparing the advantages and disadvantages of various internal control evaluation modes.Secondly,it introduces the basic situation and internal control status of Administration for Market Regulation in County A,and selects 48 indicators at the unit level and business level to form an internal control evaluation index system that conforms to the charac-teristics of Administration for Market Regulation in County A by combining with the level thought mentioned in the internal control standard for administrative institutions issued by China,at the same time,it uses the analytic hierarchy process to determine the weight of each index,so as to make a comprehensive evaluation of the internal control construction of Administration for Market Regulation in County A.Through the analysis of the evaluation results,the thesis concludes that there are some problems in the internal control of Administration for Market Regulation in County A,such as the establishment of internal control group floating on the surface,insufficient training for key posts,low utilization rate of law enforcement information,low efficiency of budget control,confusion in the exercise of discretion of administrative penalty,etc.Finally,in view of the problems existing in the internal control of Administration for Market Regulation in County A,the thesis puts forward optimization suggestions from the unit level and business level,that is,the unit level should strengthen the role of internal control group supervision,build a scientific continuous training mechanism,build an information integration platform,and the department level should implement the comprehensive budget management mode and optimize the control mechanism of administrative penalty discretion.The research of this thesis will help Administration for Market Regulation in County A to improve the level of internal control,and then promote the coordinated development of the unit.At the same time,it is hoped that the research of this thesis will provide a reference for the establishment of internal control evaluation index system of administrative institutions.