企事业单位的规章制度,是其各项管理工作的基本依据,也是自我约束机制的重要组成部分。因此,企事业单位中的预防职务犯罪工作,主要是如何建立健全规章制度,而建立健全规章制度的核心就是要建立科学的内部控制制度。所谓内部控制制度,是指一个单位为了有效地经营管理而制定并实施的一系列保护经济资源、获取经济信息、协调经济行为、控 The rules and regulations of enterprises and institutions are the basic basis for their various management work as well as an important part of the self-restraint mechanism. Therefore, enterprises and institutions in the prevention of job-related crimes, mainly how to establish and improve rules and regulations, and establish and improve the core rules and regulations is to establish a scientific internal control system. The so-called internal control system refers to a unit in order to effectively manage and develop and implement a series of economic resources, access to economic information, coordination of economic behavior, control