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

Since the Eighteenth National Congress of the Communist Party of China,the important thought of deepening system reform has been implemented in China.As the key functional department of our government,the administrative unit has played an important role in implementing the reform thought and strengthening the internal management level.The establishment of the internal control evaluation system can effectively manage the internal economic activities of the unit,improve the internal management level,and actively promote the reform process.In 2012,the Ministry of Finance of China promulgated and issued the "Internal Control Standards for Administrative Institutions(Trial)".The release of the standards strengthened the self-construction of the internal control of administrative units in our country,ensured the stability of economic activities of the unit,and at the same time improved the level of public service of the unit.There are still some deficiencies and loopholes.Therefore,according to the actual situation of the administrative unit,the establishment of a scientific and complete internal control evaluation system can improve the deficiencies in the internal economic activity management of the unit.This article first summarizes and summarizes the research related to the internal control of government agencies and administrative units at home and abroad,and describes the related theories of internal control and evaluation of internal control of administrative units.Secondly,based on the elements of the COSO internal control integration framework,analyze the current status of the internal control of the Z administrative unit,and construct relevant norms and standards with reference to the internal control index of the administrative unit in China to construct the internal control evaluation index system of the Z administrative unit,including five first-level Indicators,16 second-level indicators and 37 third-level indicators.Subsequently,the analytic hierarchy process is used to calculate the weight of each index in the evaluation system,and the evaluation value of each index of the internal control of the Z administrative unit is obtained according to the fuzzy comprehensive evaluation method.Finally,according to the evaluation value,it analyzes the deficiencies and loopholes in the internal control of the Z administrative unit,and correspondingly proposes specific optimization and improvement suggestions.This paper provides new ideas for improving the level of internal control management of administrative units through the study of Z administrative units.