政府内部控制制度建设的路径探索  

Exploration of the path of government internal control system construction

作　　者：周崇真 Zhou Chongzhen(Finance Institute of Qianhu Subdistrict,Lujiang County,Hefei,Anhui,231500)

机构地区：[1]合肥市庐江县移湖街道财政所,安徽合肥231500

出　　处：《市场周刊》2024年第21期61-64,共4页Market Weekly

摘　　要：在社会经济体系不断完善的时代背景下,各政府单位内部管理工作也在不断改革、完善、优化。政府单位内部控制制度体系的建设完整与否、科学与否,直接关系着单位本身的发展。基于此,文章主要研究政府内部控制制度建设情况,首先对其制度体系建设重要性进行论述,然后对现阶段政府内部控制制度体系建设现状展开分析,针对其存在的不足,如意识薄弱、制度滞后等,详细提出了一系列实际内部控制的优化措施,以供参考。Under the background of continuous improvement of social and economic system,the internal management of various government units is also constantly reformed,improved and optimized.The completeness and scientificity of the construction of the internal control system of government units are related to the development of the units themselves.Based on this,this paper mainly studies the construction of government internal control system,first discusses the importance of its institutional system construction,then analyzes the current status of government internal control system construction,focusing on analyzing its shortcomings,such as weak awareness and institutional lag,etc.A series of practical internal control optimization strategies have been proposed in detail for reference.

关 键 词：内部控制 制度建设 政府 路径 

分 类 号：F239.221[经济管理—会计学]