【摘要】 目前中国还缺乏一套成熟完整的财政管理内部控制框架体系。本文在国内外财政管理内部控制述评的基础上,对财政管理内部控制框架体系的构建过程中所涉及到的涵义和组成要素、政府内部控制思想的借鉴、财政内部监督以及实务探索等问题进行论述,并提出相关建议。更多还原

【Abstract】 At present,China still lacks a mature and complete framework of financial management internal control. This paper discusses the connotation and elements of the internal control of government,internal financial supervision and the exploration of practical issues connected with the framework of financial management internal control,and put forward relevant proposals.更多还原