政府内部控制概念研究

Research on Definition of Government Internal Control

本文比较了美国、最高国际审计组织与我国关于政府内部控制概念的研究。权威文献显示,内部控制这一术语在某一特定领域实践时就代表了那个时代的一种观念。政府内部控制经历了管理控制论到过程论发展轨迹,法规、业务复杂性、信息技术发展、文化、风险与治理因素是其主要推动力。从最初的立法导向到审计导向,旨在控制预算支出,追究管理责任;从风险导向到治理导向,旨在提高政府绩效。政府内部控制并非是独立于行政管理的一种制度,而是内嵌于其中的一种控制系统,制度、政策、方法、方式与程序是其典型的表现形式,是依法行政的基础。它总是与具体目标与目的相联系,直接指向公共服务。在新时代中国政府治理语境下,政府内部控制含义是指由领导干部和其他职员实施的,旨在为实现合规目标、绩效目标与报告目标而提供合理保证的过程。

Comparison of the definitions for internal control of government among USA,the International Organization of Supreme Audit Institutions(INTOSAI)and China shows that the term internal control represents a concept of that era when it is practiced in a specific field.The internal control of government has gone through the development track from management cybernetics to process theory.The main driving force is the laws and regulations,business complexity,information technology development,culture,risk and governance factors.From the initial legislative orientation to the audit orientation,it aims to control the budget expenditure and investigate the management responsibility;from the risk orientation to the governance orientation,it aims to improve the government performance.Internal control of government is not a system independent of administration,but a control system embedded in it.System,policy,method,method and procedure are its typical manifestation and the basis of administration according to law.It is always linked to specific goals and objectives,directly to public services.In the context of Chinese government governance in the new era,the meaning of government internal control refers to the process implemented by leading cadres and other employees,aiming to provide reasonable assurance for the realization of compliance objectives,performance objectives and reporting objectives.