| Abstract:Creating an internal control framework enables the effective implementation of policy makers' idea of protecting people's property rights, which is the basis of property rights within government control. Objectives of government internal control should be reasonably fair distribution of national resources, safely usage of national financial funds and high efficiency and good effect of public services. Government internal control includes five elements, internal environment, risk assessment, control activities, information and communication and internal oversight, and its implementation mechanism involves three aspects, improvement of internal audit, strengthening external oversight and accelerating the construction of government accounting standards. |
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