财政内部控制的框架构建及路径选择

Framework Building and Path Selection of Financial Internal Control in China

近年来,关于财政内部控制问题逐渐引起了广大学者的关注。学者们对财政内部控制的概念进行了探讨,对财政内部控制框架的构建及其要素、内容等提出了各自的见解,从制度、执行、内容等方面总结了我国财政内部控制取得的成就与不足。并且,从进一步提高对财政内部控制重要性的认识、完善财政内部控制制度建设、在执行过程中加强财政内部控制可操作性以及约束力、加强对财政内部控制工作的监督等角度提出了完善我国财政内部控制的建议。

Recently, the problem about financial internal control gradually aroused the attention of schol-ars. They discussed its concept and expressed their understanding about the framework, elements and contents. They also summarized the achievements and shortcomings about the system and execution of fi-nancial internal control. In order to promote the financial internal control in China, many scholars pro-posed some advices from the aspects on further raising the awareness of the financial internal control＇ s importance, improving the system construction, strengthening the operability and constraining force its carrying out and reinforcing the supervision. during