地方财政部门内部控制体系构建  

Construction of Internal Control System in Local Financial Departments

作　　者：江其玟[1] 陈良华[1] 胡幽妍[1] 

机构地区：[1]东南大学经济管理学院,江苏南京211189

出　　处：《华东经济管理》2011年第6期144-146,共3页East China Economic Management

基　　金：南京市软科学项目(20080210);江苏省教育厅高校哲学社会科学基金项目(06SJD630056)

摘　　要：文章依据地方财政部门的实践经验,界定了财政部门内部控制的概念,提出了地方财政部门内部控制层次结构,创新性地构建了"结构合理、运转高效、制衡有力"的地方财政部门内部控制体系。这将有利于公共需要的满足和社会公众利益的实现,有利于全面推进财政科学化精细化管理,有利于财政风险的防范,有利于依法理财和"阳光财政"的创建。Based on practical experience of the local financial department, this paper defines the concept of internal control in financial sector and puts forward the local financial sector internal control hierarchy, then establishes a local financial department of internal control system which has a ＂reasonable structure, effective operation and strong balance＂ innovatively. The system construction is good for satisfying the public＇ need, achieving the social public benefit, promoting the comprehensive realization of scientific and meticulous financial management, financial risk prevention, lawfully financial management, and the creation of ＂ sunshine finance＂.

关 键 词：地方财政部门 内部控制 体系构建 

分 类 号：F120[经济管理—世界经济]