摘要
内部控制信息披露是将组织治理与外部治理联结的重要桥梁。在《行政事业单位内部控制规范》推进过程中,行政事业单位内部控制信息披露将提上议事日程,理论预研和实践准备的意义十分明显。本文阐释了行政事业单位内部控制信息披露的必要性,认为披露具有理论牵引和政策驱动作用,也是治理需求、社会期盼和内部控制建设的实践总结和发展趋势;论述了行政事业单位借鉴企业内部控制信息披露三大主体合理分工与有序协同等四方面的成功经验和有益做法;提出了以推进国家治理体系和治理能力现代化为目标的行政事业单位内部控制信息披露架构,含信息披露的目标设定、内容安排、形式选择、时间规定、接口预留和动力接续等构件。
Information disclosure serves as an important bridge linking internal and external governance together. During the implementation of the Internal Control Standards for Public Institutions, internal control information disclosure should be on public institutions＇ agenda. With theoretical guidance, political drive, governance requirements as well as public expectation, the public institutions are urged to disclose their internal control information. In order to promote the modernization of national governance, public institutions can draw successful experience and beneficial practice from enterprises to establish the framework of internal control information disclosure including the components of target-setting, content and format choice, time arrangement, interface reservation, etc.
出处
《审计研究》
CSSCI
北大核心
2015年第4期74-79,共6页
Auditing Research
基金
国家自然科学基金项目(项目批准号:71172104
71302036
71173108)
国家社会科学基金项目(项目批准号:13BGL057)
南京理工大学自主科研项目(项目批准号:30920140132040)的阶段性成果
关键词
行政事业单位
内部控制
信息披露
框架搭建
public institutions, internal control, information disclosure, framework structure
