Research On Internal Control Evaluation Of The Administrative Institutions Of A County In Guangxi

With the rapid development of the market economy and the progress of society,the problem of governance of administrative institutions in China has become more and more prominent.In order to improve the internal management level of administrative institutions and optimize the internal governance structure and prevent malpractices,The Ministry of Finance clearly requires all levels of administrative institutions to fully implement internal control from 2014.At present,there are few theoretical studies and practical experiences in the internal control of administrative institutions in China.The domestic scholars' research mainly analyzes the common problems existing in the internal control of China's administrative institutions from a national perspective and then proposes improvements.Actually,different provinces,cities and counties is different.It is necessary to construct a set of suitable evaluation system for the level of internal control construction based on local conditions,and continuously improve the level of internal control construction through evaluation and promotion.This paper first introduces the background and significance of the research,summarizes the research situation of internal control at home and abroad,based on the COSO framework and the "Regulations on the Internal Control of Administrative Institutions",with reference to the research of the predecessors and the actual situation of A county to construct the Internal control evaluation index system.By analyzing and calculating the index weights based on the DEMATEL-ANP method in the binary semantic environment and combining the questionnaires to evaluate the internal control of the A county administrative institutions.Finally,analyzing the achievements and existing problems in the internal control construction of the A county administrative institutions,then proposing optimization strategies for the problems.This indicator system fills the gap in the internal control evaluation system of the administrative institutions of A county in Guangxi,and provides a universal template for the internal control evaluation of all administrative institutions in A county.