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内部控制是行政事业单位管理的重要组成部分,也是业务活动赖以顺利进行的基础。建立健全有效的内部控制制度对现代行政事业单位来说至关重要。但目前行政事业单位内部控制现状不容乐观,暴露出诸多问题。长期以来,相当一部分单位在实施内部控制制度时流于形式,尤其是行政事业单位更是问题不少,内部控制薄弱、管理松弛的情况逐渐暴露,各种经济犯罪屡见不鲜。主要对行政事业单位内部控制实施的难点与对策进行研究。
Internal control is an important part of the management of administrative institutions and also the basis for the smooth conduct of business activities. Establishing a sound and effective internal control system is of crucial importance to modern administrative institutions. However, the current status of internal control in administrative units is not optimistic, exposing many problems. For a long time, a considerable number of units have been exposed to the form of implementation of the internal control system, especially the administrative institutions. There are still many problems. Internal control is weak and the management is sluggish. The various economic crimes are not uncommon. The main research on the difficulties and countermeasures of the implementation of internal control in administrative institutions.