产权保护导向的政府内部控制研究∗

摘要

创建一套内部控制框架使得政策制定者有效执行“保护人们财产权利”的理念是政府内部控制的产权基础。政府内部控制的目标须合理保证国家资源分配公平公正、国家财政资金使用安全及公共服务的高效率和好效果。政府内部控制包括内部环境、风险评估、控制活动、信息与沟通和内部监督五个要素，其实施机制涉及完善内部审计、加强外部监督和加快政府会计准则建设三个方面。%Creating an internal control framework enables the effective implementation of policy makers 'idea of protecting people's property rights,which is the basis of property rights within government con-trol.Objectives of government internal control should be reasonably fair distribution of national resources, safely usage of national financial funds and high efficiency and good effect of public services.Government internal control includes five elements,internal environment,risk assessment,control activities,informa-tion and communication and internal oversight,and its implementation mechanism involves three aspects, improvement of internal audit,strengthening external oversight and accelerating the construction of gov-ernment accounting standards.