基于WSR的行政事业单位内部控制风险研究

Research on internal control risks for administrative institutions based on WSR model

内部控制是行政事业单位有效规范运行的制度基础。利用物理—事理—人理(WSR)系统方法论对行政事业单位内部控制风险进行因素分析,构建行政事业单位内部控制风险WSR模型,在此基础上,提出基于WSR的行政事业单位内部控制风险管理对策。

Internal control is the system basis for the effective and standardized operation of administrative institutions.This paper analyzes the risk factors of the internal control of the administrative institutions by using the Wuli-Shili-Renli(WSR)reasoning systemmethodology,constructs the WSR model of the risks for internal control of the administrative institutions,and presents the risks management countermeasures of the internal control of the administrative institutions based on the WSR model.