政府会计改革与内控建设

发布时间：2018-06-22 11:20

本文选题：政府内部控制 + 政府会计改革　；参考：《会计之友》2017年08期

【摘要】：在加强国家治理体系和治理能力现代化背景下,政府会计改革和政府内部控制改革重要性日益凸显,现阶段改革也取得了诸多成果,但对政府内部控制与政府会计改革存在的关联性认识仍不足。因此结合云南省昆明市推动实施的内部控制一体化建设实践经验,总结得出昆明市内部控制一体化建设即为政府内部控制建设,在此基础上对昆明市政府内部控制建设如何助力政府会计改革进行了系统分析,并就如何实现两者之间有机协同进行了进一步探索思考。
[Abstract]:Under the background of strengthening the national governance system and the modernization of governance capacity, the importance of the reform of government accounting and the reform of government internal control is becoming more and more important, and many achievements have been achieved at the present stage, but the understanding of the correlation between the internal control of government and the reform of government accounting is still insufficient. Therefore, the internal control of the internal control of government and the reform of the government accounting is still insufficient. Therefore, the internal control of the internal control of government and the reform of the government accounting is still inadequate. Therefore, the internal control of the government of Yunnan has been combined with the implementation of the internal control of the city of Kunming. In order to control the practical experience of the integrated construction, it is concluded that the construction of the internal control integration in Kunming is the internal control of the government. On this basis, this paper makes a systematic analysis of how the internal control and construction of the government of Kunming municipal government helps the government accounting reform, and further explores how to realize the synergy between the two.
【作者单位】：东北财经大学会计学院/中国内部控制研究中心;中国财政科学研究院博士后流动站;英国布里斯托大学;
【基金】：国家自然科学基金青年项目“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”(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”(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”(2015M581037)
【分类号】：F810.6

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