本文關鍵詞：國家審計推動完善行政事業(yè)單位內部控制的路徑，由筆耕文化傳播整理發(fā)布。

國家審計推動完善行政事業(yè)單位內部控制的路徑

The Path of Promoting Administrative Institution Internal Control by National Audit

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

Tang Dapeng Li Xinyao Etc.

[1]東北財經大學會計學院,116025; [2]中國內部控制研究中心,116025

文章摘要：十八屆三中全會提出完善國家治理體系和治理能力現(xiàn)代化的目標，要求我國公共部門搭建相關理論構架，形成科學有效的權力制約與協(xié)調機制。十八屆四中全會進一步強調以制度為治理基礎的依法治國理念。在這樣的背景下，，研究重點從理論上探討了國家審計與行政事業(yè)單位內部控制的內在關聯(lián)，進一步論證了內部控制對于“新常態(tài)”模式下我國政府權力運行的制衡與約束作用，以及國家審計在推動行政事業(yè)單位內部控制建立健全過程中得天獨厚的天然優(yōu)勢。研究認為國家審計必將成為權力運行內部控制構建的主要外部推動因素之一，并在單位層面組織機構優(yōu)化、業(yè)務層面流程風險管控和評價監(jiān)督信息公開等方面，對內部控制體系持續(xù)完善提出具體的優(yōu)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.

文章關鍵詞：

Keyword：:national audit, internal control, national governance

課題項目：本文是遼寧省財政科研基金項目（項目批準號：148006）和東北財經大學校級科研項目（項目批準號：2014142）的階段性研究成果.

作者信息：會員可見

  本文關鍵詞：國家審計推動完善行政事業(yè)單位內部控制的路徑，由筆耕文化傳播整理發(fā)布。