national audit, internal control, national governance

  本文关键词：国家审计推动完善行政事业单位内部控制的路径，由笔耕文化传播整理发布。

国家审计推动完善行政事业单位内部控制的路径

The Path of Promoting Administrative Institution Internal Control by National Audit

[1] [2] [3] [4]

Tang Dapeng Li Xinyao Etc.

[1]东北财经大学会计学院,116025; [2]中国内部控制研究中心,116025

文章摘要：十八届三中全会提出完善国家治理体系和治理能力现代化的目标，要求我国公共部门搭建相关理论构架，形成科学有效的权力制约与协调机制。十八届四中全会进一步强调以制度为治理基础的依法治国理念。在这样的背景下，，研究重点从理论上探讨了国家审计与行政事业单位内部控制的内在关联，进一步论证了内部控制对于“新常态”模式下我国政府权力运行的制衡与约束作用，以及国家审计在推动行政事业单位内部控制建立健全过程中得天独厚的天然优势。研究认为国家审计必将成为权力运行内部控制构建的主要外部推动因素之一，并在单位层面组织机构优化、业务层面流程风险管控和评价监督信息公开等方面，对内部控制体系持续完善提出具体的优化方案和可行性分析。

Abstr：According to the communique of the third plenary sessions of 18th CPC central committee, national gov- ernance system and moderization of governing capability were determined to the overall goals of deepening reform, which requires Chinese public sector to form an effective power restriction system and relevant theoretical frame- work. The governing philosophy based on legal construction was further emphasized in the communique of the forth plenary sessions of 18th CPC central committee. In such a background, the research emphasis is theoretical discus- sion on the interconnectedness between the national audit and administrative institutions internal control, further ar- gument the balances and restraint of internal control to the government power operation, and the national audit would be of unique natural advantages in the process of promoting the administrative institutions to establish and perfect their internal control. Then the national audit will become the main power as external driving factor of build- ing internal control, and at the unit level organization optimization, business level risk process control and evalua- tion of supervision and information disclosure, it could continue to improve the internal control system with the spe- cific optimization scheme and feasibility analysis.

文章关键词：

Keyword：:national audit, internal control, national governance

课题项目：本文是辽宁省财政科研基金项目（项目批准号：148006）和东北财经大学校级科研项目（项目批准号：2014142）的阶段性研究成果.

作者信息：会员可见

  本文关键词：国家审计推动完善行政事业单位内部控制的路径，由笔耕文化传播整理发布。