关于政府内部控制的几个问题

On Problems of Government Internal Control

政府内部控制是一个值得研究的崭新课题。随着政府内部控制实践的不断丰富和发展,理论的滞后终归会影响到实践的发展与完善。本文主要探讨了我国政府内部控制的几个基本问题,包括政府内部控制的概念、目标、边界、主体和内容,试图为该领域的进一步深入研究提供基础平台。

The internal control in the government is a brand-new topic which is worth discussing.With the constantly enriching and developing of the practice of internal control in the government,the lag of theory will ultimately affect the development and perfection of the practice.This paper mainly discusses several fundamental issues in the internal control in our government,including the definition,objectives,boundary,subject and content,which attempts to provide a basic platform for further research in this field.