Government internal control is known as the immune system of a clean government.To lock power into the cage of the system and form a mechanism that cannot be corrupt,dare not be corrupt,and unwilling to be corrupt,it is necessary to strengthen the internal control construction of the government.The origin of govern-ment internal control lies in the internal control of enterprises,and the relevant theories of enterprise internal con-trol can provide reference and support for government internal control.In addition,the theories of public entrusted responsibility,organizational behavior,public choice,and new public management in modern society can provide theoretical support for government internal control.The goal of government internal control is to control risks and achieve the goal of modernizing national governance.The premise of government internal control is the evaluation of government internal control,which is comprehensive control.Any matter involving the exercise of government power is the object of government internal control.Starting from local resources,building a"division of powers,division of responsibilities,hierarchical authorization,regular rotation,and strengthening of internal process con-trol"can provide Chinese solutions and contribute Chinese wisdom to global governance.
关键词
政府内部控制/公共受托责任/风险控制/国家治理
Key words
government internal control/public entrusted responsibility/risk control/national governance
维普
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