预算分权下美国政府内部控制:经验与启示

发布时间：2018-06-30 08:33

本文选题：美国政府 + 政府内部控制　；参考：《财经问题研究》2017年08期

【摘要】：中共十八大以来,内部控制虽然在规范政府行为、提高运行效率、提升政府公信力和推动反腐败工作等方面一直发挥着重要作用,但无论是理论研究还是实务操作都更加注重从组织治理层角度阐述统领性和普适性的内部权力制衡与运行机制,而轻视政府内部控制和财政预算与生俱来的公共属性。因此,本文在2017年《政府工作报告》提出全面加强政府自身建设、继续推进财税体制改革以及《会计改革与发展"十三五"规划纲要》要求制定政府内部控制规范等政策背景下,以预算分权为研究契机,通过对美国政府内部控制体系建立过程的科学梳理和分析,批判继承后提出预算分权下美国政府内部控制对中国的启示。
[Abstract]:Since the 18th CPC National Congress, although internal control has been playing an important role in standardizing government behavior, improving operational efficiency, enhancing the credibility of the government, and promoting anti-corruption work, etc. However, both theoretical research and practical operation pay more attention to the internal power checks and balances and operational mechanisms of dominance and universality from the perspective of organizational governance, while despising the inherent public attributes of government internal control and fiscal budget. Therefore, in 2017, the "Government work report" proposed to comprehensively strengthen the government's own construction, Under the background of continuing to push forward the reform of the fiscal and taxation system and the "13th Five-Year Plan for Accounting Reform and Development", which requires the formulation of internal control norms of the government, and taking budget decentralization as a research opportunity, Based on the scientific analysis of the process of the establishment of the internal control system of the American government, the enlightenment of the internal control of the American government to China under the budget decentralization is put forward after criticizing and inheriting.
【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;
【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】：F810.3

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