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Study on the Optimization of Internal Control in Government Grassroots Organizations: Take D Town as an Example

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DOI: 10.23977/socsam.2023.040303 | Downloads: 16 | Views: 517


Zhaodi Qiao 1, Lei Xing 1, Jiahui Jiang 1


1 Pinghu Normal School, Jiaxing University, Pinghu, Zhejiang, 314200, China

Corresponding Author

Lei Xing


As the most grassroots organ of power in the country, the construction of internal control in township governments is a micro-foundation for the modernization of the national governance system and governance capacity, and an important grip for practicing anti-corruption and promoting the rule of law. Based on the internal control theory, this paper attempts to explore the current situation and problems of internal control in D town based on the five elements of the COSO internal control framework, and finally proposes measures to optimise internal control. In order to enrich the existing internal control case resources of administrative units in China, and play a certain theoretical reference role in the establishment and improvement of the internal control framework of administrative units in China.


Township, internal control, internal COSO framework, counter-measures


Zhaodi Qiao, Lei Xing, Jiahui Jiang, Study on the Optimization of Internal Control in Government Grassroots Organizations: Take D Town as an Example. Social Security and Administration Management (2023) Vol. 4: 12-18. DOI:


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