摘要
本文从行政事业单位内部控制与行为经济学的宏观联系出发,探讨行政事业单位内部控制执行过程中的局限性,并从行为经济学的角度对其方法论根源进行了解释和分析,最终找出克服局限性的相应措施。
This paper attempts to explore the limitations of the internal control of administrative institutions and analyze the source of these limitations from the perspective of behavioral economics based on the macro relationship between the internal control of administrative institutions and behavioral economics,which ups to find out the solutions to these problems.
作者
衣晓青
王思琪
Xiaoqing Yi;Siqi Wang
出处
《会计与控制评论》
2018年第1期167-176,共10页
Review of Accounting and Control
关键词
行政事业单位内部控制
行为经济学
局限性
the internal control of administrative institutions
behavioral economics
the limitations