摘要
利用地方财政内部控制防范地方财政风险,是内部约束机制与管理技术在公共领域管理中的大胆尝试。地方财政内部控制框架包括:控制环境、风险评估、控制行动、信息与沟通、监控。建议从对地方财政部门设置及管理要求、地方财政预算以及财政收入支出环节等三个方面完善地方财政内部控制体系。
How to use the local fiscal inter-control mechanism to prevent the local financial risk is a creative attempt for the inter-control mechanism and management technique to be applied in the public management area.The framework of local fiscal inter-control includes the controlling environment,risk assessment,controlling action,information and communication,and corresponding monitor.This paper suggests we take measures to construct a perfect local fiscal inter-control system including the establishment and management of local fiscal sectors,budget of local finance,and the situation of public revenue and spending.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2009年第2期47-50,共4页
Journal of Zhongnan University of Economics and Law
关键词
地方财政
财政风险
内部控制
Local Finance
Fiscal Risk
Inter-control Mechanism
