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政府内部控制的理论基础、治理逻辑与治理机制

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政府内部控制被誉为是廉洁政府的免疫系统.将权力关进制度的笼子,形成不能腐、不敢腐、不愿腐的机制需要加强政府内部控制建设.政府内部控制滥觞于企业内部控制,企业内部控制的相关理论可以为政府内部控制提供借鉴与支持.除此之外,现代社会的公共受托责任理论、组织行为理论、公共选择理论、新公共管理理论可以为政府内部控制提供理论支持.政府内部控制的目标是控制风险,实现国家治理现代化目标,政府内部控制的前提是政府内部控制评价,政府内部控制是全面控制,凡涉及政府权力运行的事项均属政府内部控制的对象.从本土资源出发,构建"分事行权、分岗设权、分级授权、定期轮岗和强化内部流程控制",能够为全球治理提供中国方案、贡献中国智慧.
Strategies for Leadership Development and Organizational Effectiveness Improvement in Public Sector
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.

government internal controlpublic entrusted responsibilityrisk controlnational governance

曾素梅

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宜春学院 政法学院,江西 宜春 336000

政府内部控制 公共受托责任 风险控制 国家治理

2024

宜春学院学报
宜春学院

宜春学院学报

影响因子:0.271
ISSN:1671-380X
年,卷(期):2024.46(10)