文献类型：期刊文献

中文题名：英美两国政府内部控制暨行政督察制度研究——政治学与行政学的视角

英文题名：Research on the Internal Control and Inspect General Institution of the US and UK

作者：俞楠[1];黄忠怀[1]

机构：[1]华东理工大学社会与公共管理学院

年份：2016

期号：11

起止页码：126

中文期刊名：中国行政管理

外文期刊名：Chinese Public Administration

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2014】；社科基金资助期刊;CSSCI:【CSSCI2014_2016】；

语种：中文

中文关键词：政府内部控制;监管;行政督察

外文关键词：government internal control, regulation, inspect general

摘要：政府内部控制是为了杜绝舞弊、浪费、滥权及管理不当而建立的一套体系和机制,是管理层为实现目标所采取的计划、方法和程序。在政治学和行政学视角下,实施政府内部控制是建立责任制政府的必然。由于专业分工程度较高,英美两国政府内部控制体系较为健全和完善,并呈现出分权化和独立性的结构特征。行政督察工作是英美两国行政机关内部控制及问责制的组成部分,也是控制官僚机构、提高公共组织服务绩效的重要手段。
The government internal control system is established to prevent fraud, waste, abuse of power and improper management. It is a plan, method and program management to achieve the objective. With the perspective of science of politics and public administration, the implementation of internal control is helpful to establish the accountability of government. Due to highly degree of specialization, the internal control systems of American and British governments presents a sound, comprehensive, independent and decentralized structure. The American and British governments internal control management does not violate the principle of Unified Command, but strengthening the basic means of implementation. The administrative supervision is a part of British and American administrative organs of internal control and accountability, but also an important means to control the bureaucracy and to improve the performance of the public service organization.