Research On Comprehensive Evaluation Of Internal Control Of Administrative Institutions Based On PDCA Cycle

Internal control is an important means to ensure the standardized operation of administrative institutions and exercise public functions.The implementation of internal control is also more conducive to the goal of serving the government.Since the 21 st century,the domestic market economy has developed rapidly and achieved remarkable results,but the domestic administrative institution management model has not matched it.In order to keep up with the needs of the times,a series of management issues have been exposed,such as the inadequacy of the management system.Perfection,low level of management,insufficient power and binding power,etc.,are also many signs of corruption and fraud,which seriously damage the image of China's government functional departments and endanger national public property.In 2012,the Ministry of Finance promulgated the "Regulations on the Internal Control of Administrative Institutions(Trial)".Until the end of 2016,the internal control construction work of administrative institutions was fully completed.China's work on strengthening the internal control of administrative institutions was officially concluded.However,the relative theoretical research is relatively scarce,which has some room for improvement and improvement in the effectiveness and practicability of internal control in administrative institutions.At this stage,the practice of evaluating the effectiveness of internal control work in domestic administrative institutions is lagging behind,and the research theories related to the effectiveness of the entire process of internal control work are inadequate and lack of practice.problem.This article analyzes a large number of domestic and foreign research materials,summarizes and analyzes related research theories,discusses management theories related to the special functions of administrative institutions,the PDCA cycle theory of comprehensive quality management,and internal control that can be applied to internal control evaluation—The COSO framework researches the theory and makes a comparative analysis of the internal control of both the administrative institution and the enterprise.It formulates the basic principles that the administrative institution should adhere to in the process of establishing the internal control evaluation system,and compares and analyzes three different internal control evaluation models.Advantages and disadvantages,and finally choose the most suitable evaluation mode—integrated evaluation mode.In the light of many domestic experiences in applying the PDCA cycle theory in systemsengineering to internal control construction,combining with the internal control evaluation system,and drawing on the indicators in the table of the basic evaluation performed by the administrative institutions in 2016,the establishment is in line with China's administrative cause The relatively comprehensive and efficient evaluation index system for the effectiveness of internal control activities required by the unit development.Subsequently,this paper selects the representative unit in the northwest region,which is relatively backward,but the representative unit is the county-level fiscal bureau(K unit).Taking the comprehensive evaluation of the effectiveness of internal control as an example,the AHP-FCE model is used to evaluate the key The application of indicators in the practice of administrative departments has confirmed the feasibility of constructing key indicators and research frameworks,drawing research conclusions,making recommendations for weak links,and providing a reference for strengthening the effectiveness of internal control in administrative institutions in China.