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腐败问题已成为当前中国社会前进最大的绊脚石。因此,探索一条中国特色的廉政建设机制对于我国社会的持续健康发展显得尤为重要。以相互牵制为核心的内部控制理论体系源自企业,历经多年发展,取得了良好的实践效果,并逐步延伸至政府部门、行政事业单位。因此,应通过对基于内部控制的错弊控制原理的研究应用,建立我国惩防并举的廉政建设体系,形成基于内控的腐败控制机制,综合运用风险评估原理和方法落实廉政建设重点,以控制活动的方式形成廉政风险控制的长效机制,以控制手段和有效机制提升廉政建设的效率,使广大领导干部“不愿、不敢和不能”腐败,从而对提升国家治理体系和治理能力具有深远的理论意义和积极的现实意义。
Corruption has become the biggest stumbling block to the progress of the Chinese society at large. Therefore, exploring a mechanism of building an honest and clean government with Chinese characteristics is of particular importance to the sustained and healthy development of our society. The theoretical system of internal control with mutual restraint as its core originates from enterprises. After years of development, it has achieved good practical results and gradually extended to government departments and administrative institutions. Therefore, we should set up a clean and honest administrative system of punishment and prevention in our country through the research and application of the principle of wrongdoing control based on internal control, and form a corruption control mechanism based on internal control. We should comprehensively use the principles and methods of risk assessment to implement the key points of building an honest and clean government so as to control activities The formation of a long-term mechanism for the control of the integrity of the clean government, control measures and effective mechanisms to improve the efficiency of building a clean government, so that the majority of leading cadres “reluctance, not and can not ” corruption, thereby enhancing the national governance system and governance capacity Far-reaching theoretical significance and positive practical significance.