针对财政部发布的《行政事业单位内部控制规范(试行)》存在的问题,提出具体的建议,主要包括对内部控制的要求应更加严格,应当增加成本效益原则,单位层面内部控制应当增加文化建设等内容,使其更加完善,以提高行政事业单位内部管理水平。 In light of the existing problems of “Internal Control Standards (Trial Implementation) for Administrative Institutions” promulgated by the Ministry of Finance, concrete proposals are put forward, mainly including the requirement on internal control being more stringent and the principle of cost-effectiveness should be increased, and the internal control at the unit level should increase cultural construction And other content to make it more perfect, in order to improve the internal management level of administrative units.