预算分权下政府内部控制概念框架及实现路径

发布时间：2018-03-18 10:36

本文选题：国家治理　切入点：依法治国　出处：《财政研究》2017年06期 　论文类型：期刊论文

【摘要】：在《预算法》贯彻执行的背景下,内部控制逐步成为我国政府践行反腐倡廉要求、推进国家治理和依法治国、强化财税体制机制改革的重要抓手,而遍观内部控制的相关政策研究,宏观层面上从预算分权视角讨论政府内部控制体系建设尚处于初探阶段。因此,本文在充分总结财政部关于政府内部控制的相关政策和理论研究的基础上,对行政事业单位内部控制和财政管理内部控制的内涵和外延进行融合,创新性地提出并论证了预算分权视角下政府内部控制概念框架,并科学借鉴美国政府内部控制体系中预算分权组织架构、业务流程控制和协同监督机制的科学性和先进性,为探索我国预算分权视角下政府内部控制体系的实现路径和政策研究提供参考。
[Abstract]:In the context of the implementation of the Budget Law, internal control has gradually become an important part of the government's efforts to carry out the requirements of combating corruption and advocating honesty, to promote the governance of the country and to rule the country according to law, and to strengthen the reform of the financial and taxation system and mechanism. However, it is still at a preliminary stage to discuss the construction of government internal control system from the perspective of budget decentralization at the macro level in view of the relevant policies of internal control. On the basis of summing up the relevant policies and theories of the Ministry of Finance on the internal control of the government, this paper combines the connotation and extension of the internal control of administrative institutions with the internal control of financial management. This paper puts forward and demonstrates the conceptual framework of government internal control under the perspective of budget decentralization, and scientifically draws lessons from the scientific and advanced nature of the organizational structure of budget decentralization, business process control and cooperative supervision mechanism in the internal control system of American government. It provides a reference for exploring the implementation path and policy research of government internal control system in the perspective of budget decentralization.
【作者单位】：中国财政科学研究院;东北财经大学会计学院审计系;中国内部控制研究中心;内部控制研究所;英国布里斯托大学;东北财经大学会计学院;
【基金】：国家自然科学基金青年基金项目“差异模式下社保基金市场化投资研究:风险测度方法与风险控制机制”(项目批准号71602022) 教育部人文社会科学研究青年基金项目“社保基金财务偿付能力指标体系构建与应用”(项目批准号15YJC790095) 中国博士后科学基金项目“社保基金财务偿付能力评价体系与财政风险控制”(项目批准号2015M581037)的资助
【分类号】：F810.6

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