内部控制:廉政风险防控的新视角和有效抓手  

Internal Control: A New Perspective and Effective Working Point on Risk Prevention and Control of an Incorrupt Government

作　　者：李慧[1] 张海兰[2] Li Hui ZHANG Hailan(Research Office of Clean Governance and Management, Northwestern Polytechnical University, Xi＇ an 710129, Shanxi, China Committee for Discipline Inspection, Northwestern Polytechnical University, Xi＇ an 710129, Shanxi, China)

机构地区：[1]西北工业大学廉政与治理研究所,陕西西安710072 [2]西北工业大学纪委,陕西西安710072

出　　处：《廉政文化研究》2016年第5期47-50,共4页Anti-corruption and Integrity Culture Studies

基　　金：教育部哲学社会科学研究重大课题委托项目(14JZDW005)

摘　　要：当前腐败的形式和特点对现阶段廉政风险防控提出了新要求:从"不敢腐"向"不能腐"转变;加强制度防控,推进信息公开。通过对风险管理视角、质量管理视角和基于防止利益冲突视角的廉政风险防控优缺点的分析,结合内部控制的内涵和特征,发现内部控制与廉政风险防控存在内在一致性。从内部控制视角开展廉政风险防控具有一定的理论价值和现实意义,成为现阶段廉政风险防控工作的新视角和有效抓手。The current situation and characteristics of corruption demand new means for the management and prevention of risks in clean governance for a transformation from ＂not daring to corrupt＂ to ＂not possible to corrupt,＂ and a strengthened system for risk-prevention to facilitate information disclosure. An analysis the advantages and disadvantages of the risk management perspective, quality management perspective, and a perspective for the prevention of interest-conflicts in combination with the connotations and characteristics of internal management yields the discovery： there is an internal consistency between internal management and risk-prevention in anti-corrnption. There can be found some theoretical and practical values for risk-prevention in anti-corruption from the perspective of internal management, which proves to be a new perspective and effective working point.

关 键 词：廉政风险 防控 内部控制 

分 类 号：D262.6[政治法律—政治学]