Research On Internal Control Evaluation Of Administrative Institutions

In the report of the 19 th National Congress of the Communist Party of China,it is clearly proposed to adhere to comprehensively deepen reform and promote the modernization of national governance system and governance capacity.As an important institutional arrangement,internal control plays an important role in preventing risks,improving the efficiency of resource use and improving the management level of units.Since the Ministry of Finance issued the internal control standards for administrative institutions(for Trial Implementation)in December2012,after years of practice,administrative institutions at all levels across the country have basically established their own internal control system.However,there are still some deficiencies in the specific practice,such as the implementation of the internal control system is not in place,The key risk points of business activities have different degrees of vulnerability.The Ministry of Finance issued the internal control report management system of administrative institutions(Trial Implementation)in 2017.Through the ways of "promoting construction by reporting" and "promoting construction by evaluation",it actively guides and requires all units to fill in the report in time,and urges all units to actively optimize the internal control system in combination with the actual situation of their own units.It shows that the evaluation of internal control,as a way of optimizing internal control,has been valued by all parties.The establishment of a set of scientific and effective internal control evaluation system plays an important role in finding the problems in internal control and promoting the optimization and improvement of internal control.Firstly,this thesis reviews the domestic and foreign literature on internal control and internal control evaluation of administrative institutions,and then puts forward the research content of this thesis.Secondly,it defines the relevant concepts,and analyzes the relevant theoretical basis of internal control evaluation,mainly including principal-agent theory,system theory,cybernetics,new public management theory,Explain the elements of internal control evaluation,select the evaluation index,and use the analytic hierarchy process to build the evaluation index system.On this basis,taking a County Transportation Bureau as an example,according to the evaluation index system,fuzzy evaluation method is used to evaluate the internal control of a County Transportation Bureau.According to the analysis of the evaluation results,the internal control situation of a County Transportation Bureau is good,and then analyzes from the control environment,risk assessment,control activities,information and communication and supervision,and gives appropriate improvement suggestions.