Study On Internal Control Evaluation Of YN Town Government Based On ANP-Fuzzy Method

At this stage,the internal control evaluation of administrative institutions is still a weak link in the government’s administrative work.Establishing an internal control evaluation system that adapts to the actual internal situation of the units,using the evaluation results to test the effectiveness of the implementation of the internal control of administrative institutions,and providing an effective basis for the improvement of the internal control mechanism of administrative institutions is an effective way to build a government ruled by law,standardize administrative behavior,and strengthen governance efficiency.By introducing the current situation of internal control and internal control evaluation of administrative institutions at home and abroad,this paper combs and summarizes the relevant concepts and theories of internal control,analyzes and compares the evaluation methods commonly used in internal control,and studies the construction of internal control evaluation index system of administrative institutions in China.Taking YN town government as the research object,through the field investigation and observation of the internal control process of YN town government,it is found that the existing internal control evaluation system of YN town government has some problems,such as lack of objectivity of evaluation standards,lack of pertinence of evaluation indicators,weak evaluation consciousness and so on,which is difficult to truly meet the actual needs of YN town government’s internal control evaluation.Based on this,firstly,the paper combines the internal control norms of administrative institutions and relevant national laws and regulations,analyzes and determines the evaluation indicators according to the field investigation experience of YN town government,and constructs an internal control evaluation index system in line with the actual situation of YN town government under the principle of comprehensiveness and importance;Then the network hierarchy model is established by using network analytic hierarchy process(ANP),and the index weight is determined by using judgment matrix;Finally,the factor set and comment set are determined according to the principle of fuzzy mathematics,and the internal control evaluation results of YN town government are calculated by using fuzzy comprehensive evaluation method.Through the analysis of the internal control evaluation results of YN town government,in order to ensure that the evaluation method can be effectively used,this paper puts forward targeted safeguard measures from two aspects:optimizing the internal control environment and perfecting the internal control process.