摘要
目前国内外有关政府内部控制质量评价的研究成果相对较少,构建政府内部控制质量评价体系是转变政府职能,建设廉政、高效、服务型政府的重要举措。我国政府内部控制改革的条件已经具备,可以充分借鉴和吸收美国、德国、澳大利亚等国家的政府内部控制质量评价规范,合理设计我国政府内部控制质量的评价目标、评价主体、评价内容、评价流程和方法,构建具有中国特色的内部控制质量评价体系。
Currently, the researoh related to the evaluation of government internal control quality at home and abroad is relatively minority, and constructing quality evaluation system of internal control is an important measure to transform government functions, and build a clean, efficient, service- oriented government. Now conditions of government internal control re- form in our country have been met, and we should fully learn and absorb the norms of quality evaluation of government internal control in United States, Germany, Australia and other countries, on this basis, we can rational design the objectives, subject, content and processes and methods of quality evaluation of government internal control in China, to construct quality evaluation system of government internal control with Chinese eharaetefisties.
出处
《湖南财政经济学院学报》
2014年第6期83-89,共7页
Journal of Hunan University of Finance and Economics
基金
湖南省科学技术厅科技计划一般项目"高等院校内部控制机制研究"(项目编号:2012TZ2012)
湖南省教育厅科学研究项目"内部控制要素视角下湖南财政监督法治创新研究"(项目编号:14C1208)
关键词
内部控制
政府内部控制
内部控制质量
内部控制质量评价
internal control
government internal control
quality of internal control
quality evaluation of government internal control
