《联邦政府内部控制准则》的最新发展与启示

Standards for Internal Control in Federal Government:The Latest Development and its Implication

1982年美国《联邦管理者财务诚信法案》要求总审计长制定内部控制标准以指导联邦政府机构建设内部控制制度。1983年美国审计总署根据《联邦管理者财务诚信法案》的要求制定了《联邦政府内部控制准则》,1999年和2014年进行了两次修订。本文通过比较美国审计总署在不同时期发布的3个版本的《联邦政府内部控制准则》,对我国政府内部控制准则的制定提出若干建议。

The Federal Managers’Financial Integrity Act of 1982 requires the Comptroller General to develop internal control standards to guide federal agencies to establish the internal control system.Under the Act,the United States General Accounting Office develops the Standards for Internal Control in the Federal Government in 1983,revised in 1999 and 2014.This paper compares the Standards for Internal Control in the Federal Government in three versions released by the United States General Accounting Office at different times,and puts forward several suggestions on setting standards for internal control in our government.