内部控制对象的理论定位——以行政事业单位内部控制为例  

Theoretical Definition of the Objects of Internal Control

作　　者：乔春华[1] 

机构地区：[1]南京审计大学退休办,江苏南京210029

出　　处：《扬州大学学报（人文社会科学版）》2017年第6期19-25,共7页Journal of Yangzhou University(Humanities and Social Sciences Edition)

基　　金：安徽省高校管理大数据研究中心智库研究项目阶段性成果

摘　　要：内部控制是保障组织权力规范有序、科学高效运行的有效手段,也是确保组织目标实现的长效保障机制。内部控制对象的外延应当是"单位内的全部业务活动"全覆盖,内部控制对象的内涵应当是"单位内的内部权力运行"。推进行政事业单位内部控制建设,必须科学把握内部控制对象的理论定位,全面规范行政事业单位内部经济和业务活动,强化对内部权力的制约,建立与社会主义市场经济规律相适应的横向到边、纵向到底的内部控制机制,实施"一把手"建设工程。Internal control is both an effective measure of guaranteeing the orderly,scientific and efficient operation of organizational power and a persistent mechanism of ensuring the accomplishment of organizational goals.Broadly speaking,the objects of internal control cover all the businesses within an organization;narrowly speaking,they refer to the exertion of the internal power of an organization.Improving the internal control of administrative institutions presupposes the scientific and theoretical definition of the objects of internal control.The internal economic and administrative activities should be comprehensively regulated and the restraint of the internal power should be strengthened.

关 键 词：内部控制 内部权力 权力制约 权力监控 

分 类 号：D630.1[政治法律—政治学]