湖南财政经济学院学报
湖南財政經濟學院學報
호남재정경제학원학보
Journal of Hunan Finance and Economic University
2014年
6期
77~82
,共null页
行政事业单位 内部控制 中国特色 管理特征
行政事業單位 內部控製 中國特色 管理特徵
행정사업단위 내부공제 중국특색 관리특정
administrative institutions; internal control; Chinese characteristics; administrative qualities
我国行政事业单位内部控制既区别于政府内部控制,又与企业内部控制在产权关系、控制目标、控制要素、风险类型和监督机制等方面存在较大差异.行政事业单位的公共部门属性和业务特点使其在控制目标、控制范围、控制标准和评价监督等方面均存在显著的中国特色,其内部控制不可避免地带有其行政管理特质,更为关注其控制活动所引发的政治目标和社会效益.
我國行政事業單位內部控製既區彆于政府內部控製,又與企業內部控製在產權關繫、控製目標、控製要素、風險類型和鑑督機製等方麵存在較大差異.行政事業單位的公共部門屬性和業務特點使其在控製目標、控製範圍、控製標準和評價鑑督等方麵均存在顯著的中國特色,其內部控製不可避免地帶有其行政管理特質,更為關註其控製活動所引髮的政治目標和社會效益.
아국행정사업단위내부공제기구별우정부내부공제,우여기업내부공제재산권관계、공제목표、공제요소、풍험류형화감독궤제등방면존재교대차이.행정사업단위적공공부문속성화업무특점사기재공제목표、공제범위、공제표준화평개감독등방면균존재현저적중국특색,기내부공제불가피면지대유기행정관리특질,경위관주기공제활동소인발적정치목표화사회효익.
Internal control of administrative institutionsin in China is not only distinct from govemment＇s internal control, but differ- ent from enterprise internal control in terms of ownership, control objectives, control elements, risk types and oversight mechanisms. Based on the public sector property and business features, there are significant Chinese characteristics of administrative institutions in aspects of control objectives, control range, control standards, supervision and evaluation, and its internal control inevitably has the administrative qualities, and more concerned about their control activities caused by political goals and social benefits.
