事业单位作为我国经济的重要组成部分,其重要性不言而喻。但随着社会经济的迅速发展,全国经济在深化改革中稳步推进,事业单位在改革过程中也面临着各种问题,尤其在管理方面出现的漏洞及问题已经在很大程度上制约了事业单位的发展。为解决当前出现的问题,财政部于2012年发布了《行政事业单位内部控制规范(试行)》(财会[2012]21号),来指导事业单位通过改革内控制以达到减少甚至规避掉事业单位内部风险,改变其自身经营管理,提高其竞争力的目的。 Institutions as an important part of our economy, its importance is self-evident. However, with the rapid development of the social economy, the national economy has steadily progressed in deepening the reform. Public institutions have also faced various problems during the course of the reform. In particular, the loopholes in management and the problems that have been encountered have largely restricted the institutions development of. In order to solve the current problems, the Ministry of Finance released the “Standard for Internal Control of Administrative Institutions (Trial)” (Cai Kuai [2012] No. 21) in 2012 to guide PSUs through the reform of internal controls so as to reduce or even eliminate their institutions Internal risk, change its own management, improve its competitiveness.