国家审计对政府内部控制监督的路径选择  

Pathway to Government's Internal Controls Supervised by National Audit

作　　者：臧慧萍[1] 

机构地区：[1]浙江财经学院,浙江杭州310018

出　　处：《绍兴文理学院学报》2012年第4期97-100,共4页Journal of Shaoxing University

摘　　要：政府内部控制是为保证政府有效履行公共受托责任,杜绝舞弊浪费、滥用职权、管理不当等行为而建立的控制流程、机制与制度体系。健全有效的内部控制有利于政府部门切实加强内部管理,提高公共资金的使用效益。作为最高监督机构的国家审计机关,理应对政府内部控制进行监督和评价,协助政府部门持续改进内部控制。Government’s internal controls are established control processes,mechanisms and institutional system in order to ensure the effective discharge of public accountability,and eliminate frauds and waste,abuses of power and mismanagements.Sound and effective internal controls help governmental departments to strengthen the internal management and improve efficiency in the use of public funds.The national audit authority,the highest oversight body,should monitor and evaluate government’s internal controls,continuously stimulating the governmental departments to enhance their internal controls.

关 键 词：国家审计 政府内部控制 监督 

分 类 号：F239.44[经济管理—会计学]