Research On Internal Control Optimization Of Q Public Security Bureau

After the Third Plenary Session of the 18th CPC Central Committee was held,China’s anti-corruption work entered a critical stage.Administrative institutions at all levels will take the implementation and deepening of system reform as an important idea,take the "eight items" provisions of the central government as the guiding spirit,and build their own internal control system on the basis of the code for internal control of administrative institutions(Trial Implementation).As an integral part of the government,public security organs shoulder the dual responsibilities of administration and judicature,but there are not a few public security personnel in the exposed corruption cases.There are embezzlement and bribery and serious violations of law and discipline by taking advantage of their positions,which damage the positive image of "eliminating underworld and evil" of public security organs and cause social contradictions.As one of the ways to improve the management level of units,internal control provides clear ideas for the anti-corruption work of public security organs.However,at this stage,public security organs are faced with problems such as imperfect system,imperfect process,weakening financial management and virtual supervision,which lead to corruption.Therefore,the research on the internal control of public security organs is of great significance.On the one hand,it can make a theoretical supplement for the internal control of administrative institutions and give guidance to the construction of internal control according to local conditions;On the other hand,it can meet the needs of its own internal management level and the demands of the public for the public security organs.Firstly,by sorting out and summarizing the existing research results of internal control of administrative institutions,this paper finds that in the research of internal control of administrative institutions,there are few documents with public security organs as the research subject,and there is a lack of combination with the actual situation.Secondly,it expounds its relevant concepts and theoretical basis.Based on the COSO internal control framework,referring to the internal control laws and regulations of administrative institutions in China,it uses the principal-agent theory and national governance theory to analyze the guiding significance of internal control for public security organs,and introduces and analyzes the current situation of internal control of Q Public Security Bureau from the five elements of internal control.Thirdly,the fuzzy comprehensive evaluation method and analytic hierarchy process are used to build the internal control evaluation index system,draw lessons from the objectives and contents of the specification,formulate evaluation standards with reference to expert opinions,and use MATLAB software to output their membership and give scoring values to the three-tier indexes respectively,so as to realize the quantification of the evaluation indexes,so as to find the shortcomings of the existing internal control system and analyze the causes of the problems according to its actual situation.Finally,aiming at the defects shown in the evaluation,this paper puts forward corresponding optimization suggestions,in order to improve the internal control level of Q Public Security Bureau,improve the risk prevention level of Q Public Security Bureau,and give full play to its social function of serving the public and safeguarding national interests.