厦门大学学报(哲学社会科学版)
廈門大學學報(哲學社會科學版)
하문대학학보(철학사회과학판)
THE JOURNAL OF XIAMEN UNIVERSITY A QUARTERLY FOR STUDIES IN ARTS & SOCIAL SCIENCES
2009年
4期
86-92
,共7页
政府机构%内部控制%财务报告内部控制
政府機構%內部控製%財務報告內部控製
정부궤구%내부공제%재무보고내부공제
US governmental institutions%internal control%internal control over financial reporting
合理而有效的政府内部控制是公共受托责任的基础,是成功公共财务管理的关键.美国联邦政府机构内部控制理论和实务的发展有五十多年的历史,近年来吸收了COSO框架和SOX法案的精神,日臻完善.目前,我国政府中央部委的业务管理控制、决策控制、内部控制监督、内部审计机构等还存在诸多问题,有待改革与完善.可从建立政府内部控制的法律法规基础,强化政府管理层的内部控制责任,建立恰当的内部控制标准等方面着手,构建我国政府机构的内部控制体系.
閤理而有效的政府內部控製是公共受託責任的基礎,是成功公共財務管理的關鍵.美國聯邦政府機構內部控製理論和實務的髮展有五十多年的歷史,近年來吸收瞭COSO框架和SOX法案的精神,日臻完善.目前,我國政府中央部委的業務管理控製、決策控製、內部控製鑑督、內部審計機構等還存在諸多問題,有待改革與完善.可從建立政府內部控製的法律法規基礎,彊化政府管理層的內部控製責任,建立恰噹的內部控製標準等方麵著手,構建我國政府機構的內部控製體繫.
합리이유효적정부내부공제시공공수탁책임적기출,시성공공공재무관리적관건.미국련방정부궤구내부공제이론화실무적발전유오십다년적역사,근년래흡수료COSO광가화SOX법안적정신,일진완선.목전,아국정부중앙부위적업무관리공제、결책공제、내부공제감독、내부심계궤구등환존재제다문제,유대개혁여완선.가종건립정부내부공제적법율법규기출,강화정부관리층적내부공제책임,건립흡당적내부공제표준등방면착수,구건아국정부궤구적내부공제체계.
Sound and effective governmental internal control (IC) is the basis of public accountability and the key to successful public financial management. The theory and practice of IC of US federal governmental institutions have a history of over 50 years. In recent years it has absorbed the basic spirit of COSO framework and SOX and is coming of age. At present, problems of all kinds exist in the ministries and departments under the direct governance of the Chinese central government in such aspects as business management control, policy-making control, supervision of IC, and internal auditing bodies. These problems need resolving and relevant regulations need improving. This paper suggests that an IC mechanism be constructed in the governmental institutions by first of all laying a legal foundation for IC of governmental institutions, then by reinforcing the system of responsibility for IC at the level of management in the government, and finally by establishing appropriate standards for IC.