目前我国事业单位真正按《会计法》和《内部会计控制制度规范──基本规范(试行)》等会计制度要求建立内部会计控制制度并有效实施的并不多。究其原因有很多,如内控意识薄弱、职责不明、监督不力,国有资产流失,会计信息失真,经济犯罪等问题日渐严重,要从根本上解决这些问题,还必须建立一套科学有效的内部会计控制制度。 At present, the public institutions in our country have really required that the internal accounting control system be established and implemented effectively according to the “Accounting Law” and “The Internal Control Rules and Regulations - Basic Norms (Trial)”. There are many reasons for this. There are many problems such as weak internal control awareness, unclear responsibilities, poor supervision, loss of state assets, distortion of accounting information and economic crimes. To solve these problems fundamentally, we must also establish a set of scientific and effective internal accounting Control system.