行政事业单位内部控制效率的测度与评价

The Measure and Evaluation on the Internal Control Efficiency of the Administrative Institutions

内部控制效率无论在学术研究方面还是在实务管理方面都是一个核心问题,因为内部控制制度的规划、制定、执行及控制效果的评价等诸多环节都是基于内部控制效率是否达成预订的内部控制效果,及其如何提升这一效果而展开的。但目前理论界对内部控制的研究较多,而对内部控制实施效率的研究普遍较少,而内部控制效率评价的繁琐程序和高成本也是制约内部控制实施效果的重要因素。基于此,本文拟以内部控制效率为核心,探讨有关内部控制效率指标的设计问题,为提高内部控制评价的准确性、全面性和客观性开展探索性的研究。

The internal control efficiency is a core issue in both academic research and practical management because many links of the internal control system such as planning, development, implement and control effect evaluation and so on are all based on whether the internal control efficiency satisfies the goals and how to improve the internal control effect. But at present the study focus- es on the internal control, and less research on the efficiency of the implementation of internal control has been seen. The complex pro- cess and the high cost of the internal control efficiency evaluation are the important factors which restrict the implementation effect of the internal control. Therefore, the paper sets the internal control efficiency as the core, discusses the design of relevant index of the in- ternal control efficiency in order to improve the accuracy, comprehensiveness and objectiveness of the internal control evaluation.