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通过对公共受托责任和内控构建动因分析,本文认为,行政事业单位公共受托责任视角下内部控制就是一种合理保证其公共受托责任得以有效履行的管控机制,从而实现社会公平和效率均衡的合理期望。
Through the analysis of the reasons of public fiduciary responsibility and internal control construction, this paper argues that internal control is a reasonable control mechanism to ensure that its public fiduciary duties can be effectively fulfilled from the perspective of public fiduciary responsibility in order to achieve a reasonable expectation of a fair social and efficiency balance .