中央部门内部控制缺陷及其改进研究——基于2014—2021年中央部门预算执行审计结果公告的视角

Research on Internal Control Defect and Its Improvement of Central Departments——Based on the Perspective of Audit Results Announcement of Central Departments’Budget Implementation from 2014 to 2021

目前,我国党风廉政建设和反腐败斗争面临不少顽固性、多发性问题,这要求我国行政事业单位建立起防腐促廉的长效机制。而这种长效机制应当以内部控制制度为基础,利用内部控制制度这一“篱笆”强化对权力运行的制约和监督作用。本文基于内部控制视角,选取2014—2021年中央部门预算执行审计结果公告为研究样本进行统计分析,按“整体分析→单位层面→业务层面→具体问题,”的逻辑,聚焦探讨中央部门内部控制缺陷的不同维度及其主要表现,深入挖掘缺陷产生的原因,并提出相应的改进建议,以期促进中央部门内部控制制度建设,提升预算执行水平,强化廉政风险防控。

At present,the ethos of the party and the construction of probity-government and anti-corruption struggle in China are lacing many stubborn and multi-faceted problems,which requires China’s administrative institutions to establish a long-term mechanism to promote integrity.Moreover,this long-term mechanism should be based on the internal control system,using the internal control system as a“fence”to strengthen the constraints and supervision of the operation of power.Therefore,based on the perspective of internal control,this paper selects the announcement of budget execution audit results of central departments from 2014 to 2021 as a sample for statistical analysis,and focuses on different dimensions of internal control deficiencies in central departments and their main manifestations according to the logic of“overall analysis-unit level-business level-specific problems”.This paper focuses on the different dimensions of internal control deficiencies in central departments and their main manifestations,digs deeper into the causes of the deficiencies and puts forward corresponding suggestions for improvement,thus hoping to promote the construction of internal control systems in central departments,improve the level of budget execution and strengthen the prevention and control of integrity risks.