政府内部控制的内涵界定、外延定位与预算选择  

Connotation and Denotation of Internal Control in the Government and Budget Selection

作　　者：刘永泽[1] 况玉书[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《审计与经济研究》2015年第3期88-97,共10页Journal of Audit & Economics

基　　金：财政部重点科研课题(SZCG2011032791);辽宁省财政科研基金重点项目(14B006)

摘　　要：政府内部控制是一个比较宽泛的概念,科学界定其内涵与本质是学术研究与实践发展的逻辑起点。政府内部控制的内涵应着眼于行政管理活动,体现管理控制的基本特性,因此对其边界范围、目标定位、设计视角和实施效果的分析有助于深刻理解它的本质特征。目前中国政府内控应以经济活动为边界;目标应包含资产目标和战略目标;设计视角应该多元化。政府内控是对传统行政监督模式的制度创新。采用政府内控导向的预算模式、完善法律法规体系、建立预算内控报告制度、合理界定内控的职能、培育良好的控制环境、完善预算内控的评价体系可作为中国预算管理推行政府内部控制的政策选择。Internal control in the government is a wide concept, and its connotation and nature are a logical starting point of promoting academic research and practice. Its connotation should focus on the administrative activities, and embody the basic characteristics of the management control. Analyses on the boundaries, goal orientation, design perspective and implementation effect are helpful to deeply understand its essence characteristics. Internal control in Chinese government should be based on economic activities as the boundary at present; the objectives should include assets and strategic objectives; the design perspective should be diversified ; the control is an institutional innovation to the traditional administrative supervision mode. According to its nature and the characteristics of Chinese budget management, applying the government internal control - oriented budget mode, perfecting laws and regulations system, establishing reporting system, reasonably defining the control functions, nurturing the good control environment, and perfecting budget internal control evaluation system can promote the Chinese budget management.

关 键 词：政府内部控制 政府经济活动 预算管理 政策选择 行政管理 政府审计 

分 类 号：F125.7[经济管理—世界经济]