基于内部控制视角的财政内部监督研究

Research on financial internal oversight based on internal control

在对内部控制理论和财政内部监督进行分析的基础上,从内部控制视角对财政内部监督的职能和定位进行了梳理。认为应将内部控制理论融于财政内部监督之中,并赋予财政内部监督以明确的定位,才能使其在财政管理框架体系中发挥应有的作用。

Based on the analysis of the internal supervision and financial internal oversight, this essay sorts out the functions and positioning of financial internal oversight from the angle of internal control. It proposes that the internal control theory should be integrated into internal supervision, and only empowering clear positioning to the internal supervision can make full use of it in the financial management system.