信息化條件下政府部門內(nèi)部控制研究
發(fā)布時間：2018-08-13 13:55
【摘要】：政府部門內(nèi)部控制作為反腐倡廉建設(shè)的重要創(chuàng)新,其理論與實踐日益受到社會各界廣泛的關(guān)注。我國理論界現(xiàn)有的研究政府部門內(nèi)部控制的成果囿于會計、審計學(xué)科,尚未在政府部門內(nèi)部控制建設(shè)中引進控制論、系統(tǒng)論、信息論、委托代理理論、信息不對稱理論等現(xiàn)代科學(xué)理論和方法開展研究,研究信息化條件下政府部門內(nèi)部控制的還是一片空白。 信息技術(shù)的發(fā)展及其在政府管理中的廣泛應(yīng)用,為政府降低內(nèi)部管理協(xié)調(diào)成本、提高效率提供了基本的技術(shù)平臺。政府管理中信息管理的地位和作用已經(jīng)大大地提高了,它不再簡單地表現(xiàn)為滯后于政府管理過程的事后反映和事后監(jiān)督方式,而是演變成為一種實時監(jiān)控的控制手段。在這種背景下,傳統(tǒng)政府部門管理模式和傳統(tǒng)政府部門內(nèi)部控制理論所賴以形成和發(fā)展的基礎(chǔ)(信息不對稱和信息滯后)已發(fā)生了動搖,信息化對傳統(tǒng)的政府部門內(nèi)部控制理論與實務(wù)提出了挑戰(zhàn)。 本文在研究過程中采取了如下基本邏輯思路：以委托代理理論、信息不對稱理論作為理論假設(shè),以內(nèi)部控制框架體系作為分析工具,討論在信息不對稱這個理論假設(shè)發(fā)生變化的情況下,政府部門內(nèi)部控制應(yīng)做的調(diào)整。接著提出信息化條件下政府部門內(nèi)部控制的修正模型,作為下一步案例分析的應(yīng)然,然后以廣東地稅為案例,驗證信息化條件下政府部門內(nèi)部控制的修正模型,并總結(jié)其成功經(jīng)驗,指出存在的問題,并提出解決對策。 全文分為六章： 第1章為緒論,主要介紹本文的研究背景和意義、研究對象、文獻綜述、研究框架、研究方法以及創(chuàng)新和不足之處等。 第2章主要進行概念厘定和分析方法的介紹,界定了政府部門、控制、內(nèi)部控制、政府部門內(nèi)部控制等概念,介紹了系統(tǒng)論、控制論、信息論等方法論,以及委托代理理論和信息不對稱這兩個理論假設(shè),為進一步進行政府部門內(nèi)部控制的研究提供理論基礎(chǔ)。 第3章從理論上對傳統(tǒng)的政府部門內(nèi)部控制框架體系進行詳細(xì)分析,包括政府部門內(nèi)部控制的目標(biāo)和構(gòu)成要素。 第4章以信息化條件下的政府部門內(nèi)部控制的變革為論題,指出信息化條件下政府部門內(nèi)部控制的假設(shè)前提(信息不對稱)已經(jīng)減弱,需要對政府部門內(nèi)部控制的框架體系進行恰當(dāng)?shù)闹貥?gòu),并提出了修正模型。 第5章采用案例分析法,以廣東省地方稅務(wù)系統(tǒng)內(nèi)部控制體系建設(shè)為例,驗證前文所提出的信息化條件下政府部門內(nèi)部控制的框架體系和修正模型。 第6章在前一章實證研究的基礎(chǔ)上,針對信息化條件下的政府部門內(nèi)部控制存在的問題提出相應(yīng)對策。 結(jié)論和展望,對信息化條件下政府部門內(nèi)部控制建設(shè)進行了總結(jié),并指出未來發(fā)展的趨勢。
[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.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2011
【分類號】：D035;F49
本文編號：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.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2011
【分類號】：D035;F49
【引證文獻】
相關(guān)期刊論文 前1條
1 李云龍;;信息化對內(nèi)部控制影響的理論研究[J];銅陵學(xué)院學(xué)報;2013年06期
相關(guān)博士學(xué)位論文 前1條
1 遲連翔;中國廉政風(fēng)險防控機制構(gòu)建問題研究[D];東北師范大學(xué);2012年
相關(guān)碩士學(xué)位論文 前5條
1 趙濤;中小企業(yè)守密人員數(shù)量分析研究[D];廣東商學(xué)院;2013年
2 喬葉;行政單位內(nèi)部控制研究[D];西南財經(jīng)大學(xué);2013年
3 周培軍;株洲市地稅局稅收征管內(nèi)部控制研究[D];湖南大學(xué);2013年
4 光婭;AAI學(xué)院財務(wù)收支內(nèi)部控制設(shè)計研究[D];安徽大學(xué);2014年
5 張靖;信息化環(huán)境下零售企業(yè)內(nèi)部控制實施路徑研究[D];首都經(jīng)濟貿(mào)易大學(xué);2014年
，本文編號：2181187
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