深圳经济特区行政事业单位内部控制若干问题分析

Analysis on Some Problems of Internal Control of Administrative Institutions in Shenzhen Special Economic Zone

近年来,在新公共管理运动的影响下,我国行政机关正处于深化改革和转变政府职能的进程中,其宗旨是提高公共服务的效率和效益。深圳经济特区作为改革开放的试验地,在行政机关改革过程中更起到了举足轻重的地位。本文通过对国内外内部控制发展历史的梳理、总结和对比,在经济特区的特殊发展背景下,试图更加全面、深入、系统地探索行政事业单位内部控制存在的问题,为完善深圳经济特区行政事业单位内部控制做出贡献。

In recent years, under the influence of the new public management movement, China’s administra-tive organs are in the process of deepening reform and transforming government functions, with the purpose of improving the efficiency and efficiency of public services. Shenzhen special economic zone, as a test site of reform and opening up, plays an important role in the reform of administrative organs. By combing, summariz-ing and comparing the development history of internal control at home and abroad, this paper tries to explore the problems existing in internal control of administrative institutions in a more comprehensive, in-depth and systematic way under the special development background of special economic zones, so as to make contri-butions to improving the internal control of administrative institutions in Shenzhen special economic zone.