摘要
2014年《行政事业单位内部控制规范(试行)》的实施意味着我国政府内部控制制度初步建设已经开始,然而内部控制制度变迁演化在不同发展阶段会受各种因素制约或推进。本文以政府内部控制制度变迁内在动力来源为研究对象,发现引起政府内部控制变迁的原因和出现该主导动因的原因,提出政府内部控制变迁演化在短期方面以外力驱动为主,内生动力为辅;在中期方面则是内生动力与外力驱动共同推进;在长期方面则是以内生动力为主、外力驱动为辅的发展状态,使政府内部控制建设能更加顺利并达到理想的效果。
In 2014 the "administrative institutions internal control standard(Trial Implementation)" means that the Chinese government has started preliminary construction of internal control system,but the internal control system evolution in different stages of development will be affected by various factors or forward,taking the government internal control system change internal power source as the research object,found the reasons causing changes the internal control of the government and the leading cause of reason,put forward the government internal control evolution in the short term to the external driving force,endogenous power supplement;in the medium term is internal power and external driving force to jointly promote;in the long term is the development of state power,the endogenous force driven by the government.The construction of internal control can be more smoothly and achieve the ideal effect.
出处
《财会通讯（中）》
北大核心
2018年第7期114-117,共4页
Communication of Finance and Accounting
关键词
政府内部控制
内生动力
外力驱动
Government internal control
Internal control
Endogenous motivation
