Research On Internal Control Evaluation System Of Township Government

Township government is the most grass-roots administrative institutions in our country,the link between the Party and the government to the people,undertaking the important responsibility of developing local economy.The effectiveness of the internal control of township government is related to the harmonious development of regional economy,politics and culture.Along with the advancement of reform,the decentralization of authority,the transformation of government functions,the construction of small towns and other tasks increased,township governments face unprecedented challenges in institutional operation,fund monitoring,prevention of fraud and corruption.Establishing and perfecting the internal control of township government has become an important means to improve the management level of units,promote the construction of clean government and safeguard public interests.Among them,a scientific and reasonable internal control evaluation system can make a continuous evaluation of the design and operation of the unit’s internal control,find the defects in the process of internal control construction,provide an important reference for the establishment and improvement of the unit’s internal control,and achieve the purpose of "promoting construction by evaluation".Firstly,this paper analyzes the current situation of internal control evaluation of township governments in China,summarizes the four characteristics of internal control evaluation of township governments,and puts forward a more perfect evaluation system that can effectively guide the evaluation of internal control of township governments.Secondly,based on the present situation of the internal organizational structure and division of responsibilities of the township government,it is considered that taking the township disciplinary inspection department as the evaluation subject of the evaluation and supervision work conforms to the independence requirement.According to the "Internal Control standards for Administrative Institutions(Trial)",the five goals of internal control of township governments are elaborated in detail.In view of the fact that the construction of internal control of township government in China is still in the initial stage and there are not many quantitative indicators,the internal control elements are selected as the carrier to reflect the internal control activities,taking the hierarchy as the starting point and the realization of the internal control objectives as the end-result.On this basis,the evaluation of the internal control of township governments is carried out.Combined with the "internal control integration framework",township government economic business characteristics and provincial towns and townships financial final accounts audit results announcement,the internal control evaluation index system was constructed,including 2 first-level indexes,11 second-level indexes and 48 third-level indexes.In order to promote the smooth development of internal control evaluation,the evaluation procedure of township government internal control is discussed,and the qualitative and quantitative evaluation results are obtained by using analytic hierarchy process and fuzzy comprehensive evaluation method.At the same time,the content of the evaluation report and the possible application of the evaluation results are summarized.Finally,the representative GL towns in Hangzhou,Zhejiang province,which the author carried out a six-month research and internship activities,were selected as the application object of the evaluation system of internal control of township governments constructed in this paper.To some extent,it improves the internal control environment of GL towns,reduces the risks of corruption and fraud,promotes the efficiency of unit asset use and internal administrative efficiency,and verifies the operability and feasibility of the evaluation system.To sum up,this paper focuses on the status quo of the evaluation of internal control of township governments,and builds a practical framework of the evaluation system of internal control of township governments,which has been applied in GL township government.The contribution of this paper is to research on the internal control is of great significance in the internal control evaluation of beneficial exploration and provide the administrative institutions of the internal control evaluation research case resources.It has also made a contribution to expand the research of internal control theory of administrative institutions.To a certain extent,it enhances the practicality of the internal control evaluation of township governments.