目前我国很多事业单位,都存在着会计工作不透明的情况。工作人员私自挪用公款,甚至是携款潜逃的情况时有发生。之所以会出现这种情况,一方面是工作人员自身素质存在问题,另一方面是单位内部的会计工作存在问题,透明化程度不够,内部控制工作没有做到位。文章探讨了这一问题。 At present, many institutions in our country have opaque accounting practices. Staff embezzlement of public funds, and even absconded with money from time to time have occurred. The reason why there will be such a situation, on the one hand there is a problem with the quality of staff, on the other hand is an internal accounting problems within the unit, the degree of transparency is not enough, internal control did not do the job. The article explores this issue.