党的巡视与内部控制关注度:理论框架与实证分析

发布时间：2018-05-16 15:34

本文选题：党的巡视 + 内部控制　；参考：《会计研究》2017年03期

【摘要】：党的巡视工作作为强化权力运行制约的重要监督机制,已经演变成一种制度安排。随着政府内部控制的建立健全,制度建设和执行也成为腐败治理中标本兼治的重要抓手。本文通过引入威慑声誉理论、说服效应理论和高阶梯队理论,尝试建立党的巡视和内部控制之间的逻辑关系与理论框架,并在内部控制建立初期选取巡视过程中的内部控制关注度作为观察变量,实证检验了巡视反馈识别问题、整改建议的内部控制关注度对被巡视单位落实整改措施的内部控制关注度的"威慑效应"与"说服效应",并分析了巡视组的背景特征带来的相关影响。
[Abstract]:The inspection work of the Party, as an important supervision mechanism to strengthen the power operation and restriction, has evolved into a kind of system arrangement. With the establishment and improvement of government internal control, system construction and implementation have become an important hand in corruption governance. By introducing deterrence reputation theory, persuasive effect theory and higher echelon theory, this paper attempts to establish the logical relationship and theoretical framework between the Party's inspection and internal control. In the initial stage of establishing internal control, the attention of internal control is selected as observation variable, and the problem of identification of patrol feedback is tested empirically. The "deterrent effect" and "persuasive effect" of the proposed degree of internal control concern on the implementation of corrective measures by the patrol units are analyzed, and the related effects of the background characteristics of the patrol groups are analyzed.
【作者单位】：东北财经大学会计学院/中国内部控制研究中心;中国财政科学研究院应用经济学博士后流动站;
【基金】：国家自然科学基金青年基金项目“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”(71602022) 教育部人文社会科学研究青年基金项目“社保基金财务偿付能力指标体系构建与应用”(15YJC790095) 中国博士后科学基金项目“社保基金财务偿付能力评价体系与财政风险控制”(2015M581037)的资助
【分类号】：D262.6

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