Research Of The Government Internal Control

Along with the reform of market economy system in our country, the governmentis promoting the accounting reform in eight fields, and the internal control ofgovernment and non-profit organization became the important domain of the reform.This article takes the public fiduciary responsibility, new public management andsystem theory as the theoretical basis. And we have analyzed two problems: why shouldwe construct a effective government internal control and how we construct theframework of government internal control.Using the games theorem and the case analysis tools, we obtain the equilibriumsolution of the games between the government and the taxpayers, which is establishingan effective government internal control. And we think the essence function of such aninstitution is providing a constraint and incentive mechanism.In addition, we construct the framework of internal government control based onthe theory of institution system of neoinstitutional economics. That is, as an institutionsystem, government internal control is consisted of internal control environment,internal control system arrangement and the implementing mechanism as well.Finally, according to the framework which we have contructed, we give somepolicy suggestions on the institutional environment, institutional arrangement and theimplementing mechanism on the basis of the status of government internal control inour country.