摘要
合理而有效的政府内部控制是公共受托责任的基础,是成功公共财务管理的关键。美国联邦政府机构内部控制理论和实务的发展有五十多年的历史,近年来吸收了COSO框架和SOX法案的精神,日臻完善。目前,我国政府中央部委的业务管理控制、决策控制、内部控制监督、内部审计机构等还存在诸多问题,有待改革与完善。可从建立政府内部控制的法律法规基础,强化政府管理层的内部控制责任,建立恰当的内部控制标准等方面着手,构建我国政府机构的内部控制体系。
Sound and effective governmental internal control （IC） is the basis of public accountability and the key to successful public financial management. The theory and practice of IC of US federal governmental institutions have a history of over 50 years. In recent years it has absorbed the basic spirit of COSO framework and SOX and is coming of age. At present, problems of all kinds exist in the ministries and deparments under the direct governance of the Chinese central government in such aspects as business management control, policy-making control, supervision of IC, and internal auditing bodies. These problems need resolving and relevant regulations need improving. This paper suggests that an IC mechanism be constructed in the governmental institutions by first of all laying a legal foundation for IC of governmental institutions, then by reinforcing the system of responsibility for IC at the level of management in the government, and finally by establishing appropriate standards for IC.
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2009年第4期86-92,共7页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
教育部人文社会科学重点研究基地重大课题"基于绩效管理的应计制政府会计改革问题"(06JJD630018)
关键词
政府机构
内部控制
财务报告内部控制
US governmental institutions, internal control, internal control over financial reporting
