我国事业单位内部会计控制在认知与重视度、制度建设、内部监督及人员素质等方面都存在一些突出问题,事业单位应树立现代管理理念,构建适合自身的内部会计控制制度体系,加强单位内部审计建设,全面提升执行人员素质,推进事业单位内控建设与发展。 There are some outstanding problems in the internal accounting control of our country in terms of cognition and emphasis, system construction, internal supervision and personnel quality. Institutions should set up the modern management concept, construct their own system of internal accounting control system, and strengthen internal unit Auditing construction, to enhance the quality of the executive staff, and promote the internal control construction and development of institutions.