Research On The Effectiveness Evaluation Of Internal Control In Administrative Institution

For administrative institutions,internal control is not only an important institutional arrangement,but also an important basis for strengthening management in administrative institutions.Standardizing the economic and business behavior of administrative institutions,strengthening the constraints and supervision of internal power,plays a very important role in improving unit management level,improving public service efficiency,and building a service-oriented government.Since the promulgation of the "Internal Control Standards for Administrative Institutions(Trial)" by the Ministry of Finance in 2012,China has made good progress in the construction and implementation of internal control in administrative institutions.The application of internal control systems in administrative institutions is also becoming more and more widespread,but there are also some problems: some units lack internal control awareness,internal control systems are not perfect,and stop at the surface.At the same time,the internal control evaluation of administrative institutions in China is also relatively backward,and there are still significant deficiencies in the internal control evaluation system.In order to seek solutions to the above issues,this article has made the following efforts:firstly,this article has sorted out relevant literature on internal control in administrative institutions at home and abroad,and consulted relevant systems theory,internal control theory,and public fiduciary responsibility theory;Secondly,guided by relevant documents such as the "Internal Control Standards for Administrative Institutions(Trial)" and following the principles of comprehensiveness,scientificity,and operability,a set of evaluation indicators for the effectiveness of internal control in administrative institutions in China has been constructed;Finally,taking the Meteorological Bureau of City A as an example,a Case study was carried out to verify the feasibility of the indicator design and research model construction,draw the conclusion that the internal control of the Meteorological Bureau of City A is good,and put forward corresponding suggestions for the problems found,in order to improve the internal control system of the Meteorological Bureau of City A.At the same time,through the analysis of the Meteorological Bureau,it has reference significance for the internal control construction of other types of administrative institutions.