摘要
党的十九届三中全会通过《中共中央关于深化党和国家机构改革的决定》,就深化机构改革做出了重要部署,是推进国家治理现代化的一场深刻变革。行政事业单位内部控制是新时代国家治理的重要制度创新。党和国家机构改革是从国家治理高度对内部控制的深刻认识,赋予内部控制目标、原则、方法和要素等丰富的理论内涵,对于全面推进机构内部控制建设具有增量效应。同时,内部控制规范又为党和国家机构改革任务的落地提供了具体路径,有力有序地推进改革任务的落实并实现治理成效。
The Third Plenary Session of the 19 th CPC Central Committee adopted the decision of the CPC Central Committee on deepening the reform of Party and state institutions.It made important arrangements for deepening the institutional reform and could be seen as a profound reform to promote the modernization of national governance.The internal control of administrative institutions is an important institutional innovation of national governance in the new era.The reform of Party and state institutions is a profound understanding of internal control from the height of national governance,endowing rich theoretical connotation of internal control objectives,principles,methods,elements,etc.,which has incremental effect on comprehensively promoting the construction of internal control of institutions.At the same time,the internal control norms provide specific paths for the implementation of the reform tasks of Party and state institutions,effectively and orderly promote the reform tasks and achieve governance results.
作者
唐大鹏
常语萱
王伯伦
Da⁃Peng Tang;Yu⁃xuan Chang;Bo⁃Lun Wang
出处
《会计与控制评论》
2020年第1期-,共14页
Review of Accounting and Control
基金
国家自然科学基金“差异模式下社保基金市场化投资研究:风险测度方法与风险控制机制”(项目批准号71602022)
国家社会科学基金“基于政府公信力视角的公共养老保险基金投资绩效评价及相关信息披露研究”(项目批准号18BGL062)
中国博士后科学基金“社保基金财务偿付能力评价体系与财政风险控制”(项目批准号2017T100098)的资助
关键词
国家治理
机构改革
内部控制
National Governance
Institutional Reform
Internal Control
