| With the transformation of China’s economic and social development from high speed to high quality,the economic structure is constantly optimized and the vitality of the real economy is constantly released.As an important factor promoting the construction and development of socialist economy,administrative units play an important role in the development of national economy and society.Administrative unit is a special organization group,its fund source is financial allocation,the use of the fund is directly related to the fundamental interests of the people,effective internal control can standardize the use of its fund,is the catalyst for the adjustment of the government governance structure.Therefore,it is of great significance to evaluate and improve the effectiveness of internal control to further promote the improvement of internal control.Based on the field investigation of YSG town government’s internal control status,this paper constructed an internal control evaluation system at three levels on the basis of COSO framework,Five first-level indicators,15 second-level indicators and 41 third-level indicators were involved,and the weights of indicators at all levels were calculated by AHP.In order to ensure the scientific nature of index weight,this paper adopts Delphi method to revise the weight of YSG town government’s internal control index,and finally quantifies the result with the evaluation value under the fuzzy comprehensive evaluation.According to the evaluation results,the overall score of YSG town government was 80.81,with weak links in internal control environment,risk assessment status,control activities,information and communication,and supervision.Overall level in order to promote the internal control of YSG township governments,this paper targeted put forward the improvement measures,and to improve the projections on the internal control evaluation,the evaluation results showed improvement after internal control evaluation index score of 87.88 points,increase of 8.75%,show that the proposed countermeasures to good effect to the internal control level,in order to realize the healthy and orderly development of internal control,the governments of YSG and provide a reference for other administrative units enhance internal control effectiveness. |
