信息化条件下政府部门内部控制研究
发布时间：2018-08-13 13:55
【摘要】：政府部门内部控制作为反腐倡廉建设的重要创新,其理论与实践日益受到社会各界广泛的关注。我国理论界现有的研究政府部门内部控制的成果囿于会计、审计学科,尚未在政府部门内部控制建设中引进控制论、系统论、信息论、委托代理理论、信息不对称理论等现代科学理论和方法开展研究,研究信息化条件下政府部门内部控制的还是一片空白。 信息技术的发展及其在政府管理中的广泛应用,为政府降低内部管理协调成本、提高效率提供了基本的技术平台。政府管理中信息管理的地位和作用已经大大地提高了,它不再简单地表现为滞后于政府管理过程的事后反映和事后监督方式,而是演变成为一种实时监控的控制手段。在这种背景下,传统政府部门管理模式和传统政府部门内部控制理论所赖以形成和发展的基础(信息不对称和信息滞后)已发生了动摇,信息化对传统的政府部门内部控制理论与实务提出了挑战。 本文在研究过程中采取了如下基本逻辑思路：以委托代理理论、信息不对称理论作为理论假设,以内部控制框架体系作为分析工具,讨论在信息不对称这个理论假设发生变化的情况下,政府部门内部控制应做的调整。接着提出信息化条件下政府部门内部控制的修正模型,作为下一步案例分析的应然,然后以广东地税为案例,验证信息化条件下政府部门内部控制的修正模型,并总结其成功经验,指出存在的问题,并提出解决对策。 全文分为六章： 第1章为绪论,主要介绍本文的研究背景和意义、研究对象、文献综述、研究框架、研究方法以及创新和不足之处等。 第2章主要进行概念厘定和分析方法的介绍,界定了政府部门、控制、内部控制、政府部门内部控制等概念,介绍了系统论、控制论、信息论等方法论,以及委托代理理论和信息不对称这两个理论假设,为进一步进行政府部门内部控制的研究提供理论基础。 第3章从理论上对传统的政府部门内部控制框架体系进行详细分析,包括政府部门内部控制的目标和构成要素。 第4章以信息化条件下的政府部门内部控制的变革为论题,指出信息化条件下政府部门内部控制的假设前提(信息不对称)已经减弱,需要对政府部门内部控制的框架体系进行恰当的重构,并提出了修正模型。 第5章采用案例分析法,以广东省地方税务系统内部控制体系建设为例,验证前文所提出的信息化条件下政府部门内部控制的框架体系和修正模型。 第6章在前一章实证研究的基础上,针对信息化条件下的政府部门内部控制存在的问题提出相应对策。 结论和展望,对信息化条件下政府部门内部控制建设进行了总结,并指出未来发展的趋势。
[Abstract]:As an important innovation in anti-corruption construction, the theory and practice of internal control of government departments are paid more and more attention. The current research results of internal control in government departments in China are limited to accounting and auditing disciplines, but have not yet introduced cybernetics, system theory, information theory, principal-agent theory into the construction of internal control of government departments. Information asymmetry theory and other modern scientific theories and methods carry out research and research on the internal control of government departments under the condition of information is still a blank. The development of information technology and its wide application in government management provide a basic technical platform for the government to reduce the cost of internal management coordination and improve efficiency. The position and function of information management in government management has been greatly improved. It is no longer simply reflected in the post reaction and supervision mode behind the process of government management, but has evolved into a kind of control means of real time monitoring. Under this background, the foundation (information asymmetry and information lag) on which the traditional government management model and the internal control theory of traditional government departments are formed and developed has been shaken. Informatization challenges the traditional theory and practice of government internal control. In the course of the research, this paper adopts the following basic logic ideas: the principal-agent theory, the information asymmetry theory as the theoretical hypothesis, the internal control framework system as the analysis tool. This paper discusses the adjustment of the internal control of government departments when the theoretical hypothesis of information asymmetry changes. Then it puts forward the revised model of internal control of government departments under the condition of informatization, as the next step of case analysis, and then takes Guangdong Land tax as a case to verify the revised model of internal control of government departments under the condition of informatization. And summarizes its successful experience, points out the existing problem, and proposes the solution countermeasure. This paper is divided into six chapters: chapter 1 is an introduction, mainly introduces the research background and significance, research object, literature review, research framework, research methods, innovation and deficiencies. Chapter 2 mainly introduces the concept determination and analysis method, defines the concepts of government department, control, internal control and government internal control, and introduces the methodology of system theory, cybernetics, information theory, etc. The two hypotheses of principal-agent theory and information asymmetry provide theoretical basis for further research on internal control of government departments. Chapter 3 theoretically analyzes the traditional framework system of government internal control, including the objectives and components of government internal control. Chapter 4 discusses the change of internal control of government departments under the condition of informatization, and points out that the hypothetical premise (asymmetric information) of internal control of government departments under the condition of informatization has been weakened. It is necessary to reconstruct the framework system of government internal control properly, and put forward a modified model. Chapter 5 uses the case analysis method to verify the framework system and the modified model of the internal control system of the government department under the condition of information technology, taking the construction of the internal control system of the local tax system in Guangdong province as an example. On the basis of empirical research in the previous chapter, the sixth chapter puts forward corresponding countermeasures to the problems existing in the internal control of government departments under the condition of information technology. Conclusion and prospect, this paper summarizes the construction of internal control of government departments under the condition of information technology, and points out the trend of development in the future.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：D035;F49
本文编号：2181187
[Abstract]:As an important innovation in anti-corruption construction, the theory and practice of internal control of government departments are paid more and more attention. The current research results of internal control in government departments in China are limited to accounting and auditing disciplines, but have not yet introduced cybernetics, system theory, information theory, principal-agent theory into the construction of internal control of government departments. Information asymmetry theory and other modern scientific theories and methods carry out research and research on the internal control of government departments under the condition of information is still a blank. The development of information technology and its wide application in government management provide a basic technical platform for the government to reduce the cost of internal management coordination and improve efficiency. The position and function of information management in government management has been greatly improved. It is no longer simply reflected in the post reaction and supervision mode behind the process of government management, but has evolved into a kind of control means of real time monitoring. Under this background, the foundation (information asymmetry and information lag) on which the traditional government management model and the internal control theory of traditional government departments are formed and developed has been shaken. Informatization challenges the traditional theory and practice of government internal control. In the course of the research, this paper adopts the following basic logic ideas: the principal-agent theory, the information asymmetry theory as the theoretical hypothesis, the internal control framework system as the analysis tool. This paper discusses the adjustment of the internal control of government departments when the theoretical hypothesis of information asymmetry changes. Then it puts forward the revised model of internal control of government departments under the condition of informatization, as the next step of case analysis, and then takes Guangdong Land tax as a case to verify the revised model of internal control of government departments under the condition of informatization. And summarizes its successful experience, points out the existing problem, and proposes the solution countermeasure. This paper is divided into six chapters: chapter 1 is an introduction, mainly introduces the research background and significance, research object, literature review, research framework, research methods, innovation and deficiencies. Chapter 2 mainly introduces the concept determination and analysis method, defines the concepts of government department, control, internal control and government internal control, and introduces the methodology of system theory, cybernetics, information theory, etc. The two hypotheses of principal-agent theory and information asymmetry provide theoretical basis for further research on internal control of government departments. Chapter 3 theoretically analyzes the traditional framework system of government internal control, including the objectives and components of government internal control. Chapter 4 discusses the change of internal control of government departments under the condition of informatization, and points out that the hypothetical premise (asymmetric information) of internal control of government departments under the condition of informatization has been weakened. It is necessary to reconstruct the framework system of government internal control properly, and put forward a modified model. Chapter 5 uses the case analysis method to verify the framework system and the modified model of the internal control system of the government department under the condition of information technology, taking the construction of the internal control system of the local tax system in Guangdong province as an example. On the basis of empirical research in the previous chapter, the sixth chapter puts forward corresponding countermeasures to the problems existing in the internal control of government departments under the condition of information technology. Conclusion and prospect, this paper summarizes the construction of internal control of government departments under the condition of information technology, and points out the trend of development in the future.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：D035;F49
【引证文献】
相关期刊论文 前1条
1 李云龙;;信息化对内部控制影响的理论研究[J];铜陵学院学报;2013年06期
相关博士学位论文 前1条
1 迟连翔;中国廉政风险防控机制构建问题研究[D];东北师范大学;2012年
相关硕士学位论文 前5条
1 赵涛;中小企业守密人员数量分析研究[D];广东商学院;2013年
2 乔叶;行政单位内部控制研究[D];西南财经大学;2013年
3 周培军;株洲市地税局税收征管内部控制研究[D];湖南大学;2013年
4 光娅;AAI学院财务收支内部控制设计研究[D];安徽大学;2014年
5 张靖;信息化环境下零售企业内部控制实施路径研究[D];首都经济贸易大学;2014年
，本文编号：2181187
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