问责制嵌入行政事业单位内部控制的多维路径研究

Research on the Multidimensional Path of Accountability Embedded in the Internal Control of Administrative Institutions

合理而有效的内部控制是行政事业单位制约和监督其权力运行的重要方法,完善行政事业单位的内部控制意义重大。本文基于委托代理理论,结合我国行政事业单位的自身属性,在对行政事业单位内部控制为何引入问责制予以解析的基础上,探讨了行政事业单位内部控制建设中嵌入问责制的运行机理与实现路径,并通过内部问责的推进作用、外部问责的驱动效应以及内外部问责协同的耦合机制,对问责制嵌入单位内部控制体系的不同路径进行深入分析,力图探寻完善行政事业单位内部控制的具体实现方式,以增强监管部门与社会公众等对其信任程度。

Reasonable and effective internal control is an important method for administrative institutions to restrict and supervise the operation of their power.It is of great significance to improve the internal control of administrative institutions.Based on the principal-agent theory and China’s administrative institutions’ own attributes,this paper analyzes the reason of introducing accountability mechanism to internal control system of administrative institutions.And then discusses the operating mechanism and realization path of the accountability system embedded in the construction of internal control of administrative institutions.Through the advancement effect of internal accountability,the driving role of external accountability,and the coupling mechanism of internal and external accountability,we analyze how to improve the internal control system of administrative units in-depth.Besides,we try to find a concrete realization path to improve the internal control of administrative institutions,in order to strengthen the trust from outside regulators and the public.