行政事业单位内控失效的深层逻辑OACHSSCD

Against the backdrop of the modernization of national governance modernization,internal control systems in administrative institutions are plagued by deep-seated failures,such as formalized operation and the decoupling of core governance functions.Using the 2024–2025 internal audit reports of 38 directly affiliated units under one central ministry as data sources,this study employs the three-level coding of grounded theory to extract four main categories:institutional supply defects,business process loss of control,responsibility structure virtualization,and information communication barriers.The research examines the underlying cruxes from four dimensions:cognitive,systemic,mechanistic,and safeguard.The key problems include lack of recognition of the strategic value of internal control,disconnection between institutions and processes,ineffective supervision and evaluation,and weaknesses in talent and informatization.Accordingly,countermeasures are proposed,including top-level institutional advancement,business process reengineering,closed-loop supervision and accountability,and collaborative support from talent and digitalization.By introducing Grounded Theory into the textual analysis of internal control audits,this study reveals the mechanism of structural failure and constructs a Problem-Cause-Path analytical framework.It provides a theoretical basis and practical reference for transitioning internal control from form-based institutional construction to governance effectiveness.