行政事业单位内部控制的基本假设重构——对公共受托责任视角的突破和整合

The Basic Hypothesis Reconstruction of the Internal Control of Administrative Institutions——The Breakthrough and Integration of the Perspective of Public Accountability

行政事业单位内部控制的基本假设可以总结为主体假设、客体假设和手段假设。以"经济人"假设和"复杂人"假设为核心的内部控制基本假设体系,难以突破公共受托责任视角研究的局限性。以方法论意义上的理性主义假设、不确定性假设、信息运用假设为核心的单位内部控制基本假设体系的重构,则提供了拓展思路,并为单位内部控制的本质、目标、建设内容等研究提供了相关启示,为构建具有中国特色的行政事业单位内部控制理论框架奠定了基础。

The basic assumptions of internal control in administrative institutions include subject hypothesis,object hypothesis and means hypothesis.Based on the assumption of'economic man'and the assumption of'complex man',it is difficult to break through the limitations of public accountability.The basic hypothesis reconstruction of the internal control of administrative institutions through rationalism,uncertainty and information application,provides with the specific integration of ideas,and enlightenment on essence,goal and construction content.This lays a foundation for the construction of the theoretical framework of internal control in administrative institutions with Chinese characteristics.