内部控制发展史

History of Internal Control

首先,系统性地论述了内部控制理论在国内外的发展背景及过程;其次,重点关注了我国行政事业单位内部控制的制度性要求变迁;最后,以工业和信息化部电子第五研究所为例,详细地介绍了通过运用现代信息化手段来控制经营风险、避免权力滥用的一系列成果,以及进一步完善的措施。

The development background and process of internal control theory at home and abroad are discussed systematically,and the changes in the institutional requirements of internal control in China’s administrative institutions are emphasized.Finally,taking CEPREI as an example,a series of results and further improvement measures for controlling business risks and avoiding abuse of power through the use of modern information technology are introduced in detail.