【作者】 宁华强；

【导师】 李和中；

【作者基本信息】 武汉大学 ， 行政管理， 2011， 博士

【摘要】 政府部门内部控制作为反腐倡廉建设的重要创新,其理论与实践日益受到社会各界广泛的关注。我国理论界现有的研究政府部门内部控制的成果囿于会计、审计学科,尚未在政府部门内部控制建设中引进控制论、系统论、信息论、委托代理理论、信息不对称理论等现代科学理论和方法开展研究,研究信息化条件下政府部门内部控制的还是一片空白。信息技术的发展及其在政府管理中的广泛应用,为政府降低内部管理协调成本、提高效率提供了基本的技术平台。政府管理中信息管理的地位和作用已经大大地提高了,它不再简单地表现为滞后于政府管理过程的事后反映和事后监督方式,而是演变成为一种实时监控的控制手段。在这种背景下,传统政府部门管理模式和传统政府部门内部控制理论所赖以形成和发展的基础(信息不对称和信息滞后)已发生了动摇,信息化对传统的政府部门内部控制理论与实务提出了挑战。本文在研究过程中采取了如下基本逻辑思路：以委托代理理论、信息不对称理论作为理论假设,以内部控制框架体系作为分析工具,讨论在信息不对称这个理论假设发生变化的情况下,政府部门内部控制应做的调整。接着提出信息化条件下政府部门内部控制的修正模型,作为下一步案例分析的应然,然后以广东地税为案例,验证信息化条件下政府部门内部控制的修正模型,并总结其成功经验,指出存在的问题,并提出解决对策。全文分为六章：第1章为绪论,主要介绍本文的研究背景和意义、研究对象、文献综述、研究框架、研究方法以及创新和不足之处等。第2章主要进行概念厘定和分析方法的介绍,界定了政府部门、控制、内部控制、政府部门内部控制等概念,介绍了系统论、控制论、信息论等方法论,以及委托代理理论和信息不对称这两个理论假设,为进一步进行政府部门内部控制的研究提供理论基础。第3章从理论上对传统的政府部门内部控制框架体系进行详细分析,包括政府部门内部控制的目标和构成要素。第4章以信息化条件下的政府部门内部控制的变革为论题,指出信息化条件下政府部门内部控制的假设前提(信息不对称)已经减弱,需要对政府部门内部控制的框架体系进行恰当的重构,并提出了修正模型。第5章采用案例分析法,以广东省地方税务系统内部控制体系建设为例,验证前文所提出的信息化条件下政府部门内部控制的框架体系和修正模型。第6章在前一章实证研究的基础上,针对信息化条件下的政府部门内部控制存在的问题提出相应对策。结论和展望,对信息化条件下政府部门内部控制建设进行了总结,并指出未来发展的趋势。更多还原

【Abstract】 As an important innovation of anti-corruption, internal control of government departments have been paid more and more attention. Current research on internal control of government departments are limited on Accounting, Auditing. Modern science theory and methodology, such as Cybernetics, the system theory, the information theory, the principal agent theory, the theory of information asymmetry have not been applied to the construction of internal control of government departments. Especially, the researchs of internal control of government departments in information environment are still blank.The development and wide application of information on government management have provided basic technical platform for government to reduce cost and raise efficiency. Information has played a great role in government management. It will not behave as methods of reflect and supervise that fall behind government management, but methods of control ahead of government management. Under this background, traditional method of management and theory of control have been challenged.This study is based on the hypothesis of the principal agent theory, the theory of information asymmetry, discusses how government internal control will be adjusted while the hypothesis of information asymmetry has changed. Then we provide a amendatory pattern for government departments internal control. And in case study we will analyse a successful experience-the internal control of Guangdong provincial local taxation bureau, and the reasons of its failure, we will also give our solution.The details of each chapter are as follows:Chapter 1This part briefly introduces the origin and significance of this research, reviews and analyzes current researches on government departments internal control, then expatiates our logical frame and innovation.Chapter 2This part introduces conception and methodology which is the foundation of our research. At first, we learn the concept of government departments, control, internal control, government departments internal control.Methodology is origin of our study, so it is very important. This article adopts Cybernetics, the system theory, the information theory as basic methodology. Then we discuss the principal agent theory, the theory of information asymmetry which we adopt as hypothesis of government departments internal control.Chapter 3In this part, we analyse the traditional theory of government departments internal control system, including its objective and element.Chapter4In this part we will build amendatory pattern for government departments internal control under the background that the hypothesis of information asymmetry has weaken.Chapter 5By a case analysis of Guangdong provincial local taxation bureau, we attempt to confirm our theory analysis,Chapter 6This part will discuss the existing problem of government departments internal control in information environment and then give our solution.Conclusion and ProspectThis part will review the whole study, and provide some tendency of government departments internal control in the future.更多还原