公安机关内部控制评价:模式构建与实施路径  

Internal Control Evaluation of Public Security Organs: Model Establishment and Implementation Path

作　　者：何呼伦 于洪鉴 陈邑早 HE Hulun;YU Hongjian;CHEN Yizao(People’s Public Security University of China,Beijing 100038,China;Beijing National Accounting Institute,Beijing 101312,China;Shandong University of Finance and Economics,Ji’nan,Shandong Province 250014,China)

机构地区：[1]中国人民公安大学,北京100038 [2]北京国家会计学院,北京101312 [3]山东财经大学,山东济南250014

出　　处：《中国人民警察大学学报》2023年第5期90-96,共7页Journal of China People's Police University

基　　金：中国人民公安大学基本科研业务费项目“公安机关内部控制理论架构与优化设计”(2019JKF702)。

摘　　要：公安机关内部控制评价旨在追求公共管理的执行力与公共服务的公信力,体现评价的工具理性与价值理性。作为人民政府的重要组成部分,公安机关兼具行政性与司法性,这使其关于内部控制有效性的内涵表现为“共性”与“个性”共存,而且“个性”彰明。在分析现有评价模式基础上,构建基于战略导向的公安机关内部控制评价模式,并从评价范围与思路、评价指标设计、评价主体选择等方面设置公安机关内部控制评价的实施路径。The internal control evaluation of public security organs aims at pursuing the execution of public management and the credibility of service,which reflects the tool rationality and value rationality.As an important part of the people’s government,public security organs are both administrative and judicial,which makes the connotation of internal control effectiveness coexist as“generality”and“individuality”.Therefore,the establishment of the internal control evaluation model of public security organs based on strategic orientation is both necessary and feasible.The evaluation criteria highlight the excitation of internal and external motivation,the infiltration of political responsibility and the upholding of strategic determination.

关 键 词：公安机关 内部控制 评价 战略导向 

分 类 号：D631.1[政治法律—政治学]