新时代行政事业单位内部控制理论创新——基于国家治理视角

Theoretical Innovations on the Internal Control of Administrative Institutions in the New Era: From the Perspective of State Governance

行政事业单位内部控制作为全面依法治国的重要内容,是国家治理现代化的坚实基础与有力支撑;新时代这一新的历史方位又赋予了其理论更加深刻的内涵。本文正是以新时代国家治理为背景,系统梳理了行政事业单位内部控制制度和理论,根据十九大报告精神、依法治国理念、全面实施绩效管理和制度流程全面落地等,分别从概念、目标、原则、要素四个方面论述了行政事业单位内部控制理论创新问题,试图构建一个具有中国特色的内部控制理论体系,以期促进理论研究与政策制定、实践应用的良性互动。

As an important content of law-based governance, the internal control of administrative institutions is a solid foundation and strong support for the modernization of state governance, while the new era gives a deeper connotation of its theory in a new historical orientation. Set in the state governance in the new era, this paper cards the policies and theory of the internal control of administrative institutions. Further, based on the spirit of the 19th National Congress, the idea of law-based governance, full implementation of performance management and regulations and process landing, it discusses several issu^s about the internal control of administrative institutions theoretical innovations from the aspects of concept, objectives, principles and elements, and tries to construct an internal control theory system with Chinese characteristics, which finally aims to promote the interaction among theo- retical research, policy formulation and practical application.