Constructing a Conceptural Framework for Governmental Internal Control from the Perspective of National Capacity

Abstract

吴益兵,厦门大学管理学院副教授，管理学博士；廖义刚,江西财经大学会计学院教授、博士生导师，管理学博士。【中文摘要】党的十九大提出了推进国家治理体系和治理能力现代化的全面深化改革的总目标。政府内部控制是实现国家治理体系以及能力现代化的重要抓手，建立健全政府内部控制体系具有重要的意义。以福山的国家建构理论和王绍光国家能力理论为基础，可建立基于国家能力视角的政府内部控制框架。该政府内部控制框架包括三个层次的目标定义：基础性国家能力目标、国家公共管理能力目标和国家治理能力目标。在该体系中，政府内部控制要素同样包括控制环境、风险评估、控制活动、信息与沟通以及对控制的监督。政府内部控制的范围除了涵盖行政事业单位内部控制、财政内部控制和预算管理之外，还应该包括政府部门一般业务的内部控制。 【Abstract】 The 19th CPC National Congress set forth the general goal of carrying on reform to further modernize China's national governance system and governance capacity. Governmental internal control is an important starting point to modernize China's national governance system and governance capacity. Therefore，it is of great significance to establish and improve the conceptual framework of governmental internal control. Based on Francis Fukuyama's state - building theory and Wang Shaoguang's national capacity theory，a conceptual framework for governmental internal control can be developed from the perspective of national capacity.It consists of three levels of objectives ：basic national capacity,national public management capacity，and national governance capacity. Within this framework，the components of governmental internal control include the control environment，risk assessment，control activities，information，communication，and monitoring of control. The scope of governmental internal control not only covers the internal control of administrative institutions，financial internal control and budgetary management，but also includes the internal control of government departments’ general business.国家自然科学基金项目“‘圈子’文化视域下的审计行为与经济后果:基于会计师事务所内部审计师关系网络的研究”（72072077);国家自然科学基金项目“社会网络关系与审计行为：基于审计师与客户高管双边视角的研究”（71762015);福建省社会科学规划项目“保荐代表与签字会计师在IPO中的重复性合作研究” (FJ2020B046