政府内部控制的运行机制——基于超循环理论的设计  

Operating Mechanism of Governmental Internal Control:Based on the Design of Hypercycle Theory

作　　者：邹晶[1,2] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]军事经济学院军队审计系,湖北武汉430035

出　　处：《南京审计学院学报》2014年第2期20-30,共11页journal of nanjing audit university

基　　金：国家社会科学基金项目(13BGL163)

摘　　要：政府内部控制的运行机制作为政府内部控制制度规范与政府行为之间的"连接器",是政府内部控制从文本走向行动、将思想付诸现实的关键一步,对政府内部控制建设的成效至关重要。以超循环理论为基础,建立政府内部控制运行的过程模型,并根据政府内部控制系统演进条件,提出促进政府内部控制系统发展的外部推动措施,以期为政府内部控制的运行机制能步入自动繁殖与进化的超循环体系提供借鉴。As the connector between the system norms of governmental internal control and governmental behaviors, the oper- ating mechanism of governmental internal control is a key step of moving towards action from the text and putting the thought into reality, so it is essential for the construction effects of governmental internal control. Based on the hypercycle theory, this article sets up the course model of the operation of governmental internal control, promotes the outside pushing measures for the development of governmental internal control system according to its gradual progress terms, and expects the operating mechanism of governmental internal control can step into the hypercycle system bred and evolve automatically as the life entity in eternal nature.

关 键 词：政府治理机制 政府内部控制 运行机制 超循环理论 国家治理 

分 类 号：D035.1[政治法律—政治学]