当前,需要重视对事业单位内部治理结构的作用认识。内部治理结构本质属于权力制衡结构,作为权利人格化的代表——管理者,则成为了保障财务内控工作有序推进的坚强主体。其作用包括:强化部门的主体责任、实施内控的目标管理、多方位规制行为失范。 At present, we need to attach importance to understanding the role of the internal governance structure of public institutions. The nature of the internal governance structure belongs to the structure of power checks and balances. As the representative of right personification - managers, it becomes the strong subject that guarantees the orderly progress of financial internal control. Its role includes: strengthening the main responsibility of the department, the implementation of the objectives of internal control management, multi-faceted regulatory irregularities.