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自十八大以来,国家大力提倡反腐倡廉,不断加强政府内部控制建设,政府内部控制评价研究也逐渐成为公共研究的热点问题。本研究在总结企业和行政事业单位内部控制评价的基础上,结合我国政府自身特征,详细分析了政府部门内部控制评价体系。基于整合观的角度对政府部门内部控制进行可行性分析,旨在通过构建一套科学、系统、有效的内部控制评价体系,从而加快构建公平、公正、廉洁的人民政府。
Since the 18th National Congress of the CPC, the state has vigorously promoted anti-corruption and building a clean government and constantly strengthening the construction of internal control of the government. Research on the evaluation of government internal control has also gradually become a hot issue in public research. On the basis of summarizing the internal control evaluation of enterprises and administrative institutions, combining with the characteristics of our government, this study analyzes in detail the internal control evaluation system of government departments. Based on the perspective of integration, this paper analyzes the feasibility of internal control of government departments, and aims to speed up the construction of a fair, just and honest people’s government by building a scientific, systematic and effective internal control evaluation system.