Q Research On Internal Control Evaluation Of Industry Association

With the development of economic globalization and global free trade,the government has also changing from "centralized" to "decentralized",stimulating the economic management and social governance vitality of the "third sector",realizing a new social governance pattern featuring joint construction,joint governance and shared benefits.which is also the main reason for the decoupling of industry association.Meanwhile,we should realize that decoupling reform has two sides.In the long run,decoupling reform will play an important role in promoting sustainable economic development,but in the short run,it will bring some challenges to the survival and development of associations.The critical change of decoupling reform is the change in the relationship between government and industry associations,which will have a great impact on their access to resources and revenue structure.Due to the close relationship between industry associations and government departments before decoupling,they have already formed "resource dependence" and "path dependence" on the government,and many things are subject to the management of the government and arrangements of the departments.After the decoupling reform,associations of industries should adjust quickly from various aspects,improve their internal control and management ability.Therefore,this paper takes the decoupling reform as the background,and on the basis of in-depth understanding of the internal control status of China’s industry associations and the development status of theoretical research,chooses Q Industry association,which has a long history and is closely related to the government,as the research object,selects the evaluation index,Questionnaire survey,analytic hierarchy process and fuzzy comprehensive evaluation were used to evaluate the internal control design and implementation of Q industry association.In this process,internal control level is general,found that current our country industry association need further expansion of the current internal control management and deepening,the professional and management method to improve the internal control management comprehensive content,and the corresponding improvement measures are proposed according to the evaluation results,in an effort to enrich industry association of internal control theory research at the same time,Expand the theoretical basis for industry associations to improve the level of internal control,improve the ability of organization and management,and help industry associations to make steady progress in the transformation process of marketization and socialization.