Author(s)

Xuying Chen, Wenchuan Chen

Corresponding Author

Xuying Chen

Abstract

With the rise of the new public governance theory and the deepening reform of our government system, the issue of government internal control is receiving increasing attention. Taking the United States as a reference object, this paper constructs a framework from eight aspects: evaluation demand side, evaluation subject, evaluation object, evaluation objective, evaluation idea, evaluation criteria, evaluation method and evaluation supervision. Comparing with the effectiveness of the internal control of the Chinese government, it puts forward relevant suggestions for establishing and improving the internal control system of the government department in China, and hopes to provide a reference for scientific and reasonable evaluation of internal control, which is beneficial to the transformation to a service-oriented government and a rule-based government.

Keywords

Government Internal Control, Evaluation Framework, Comparative Analysis