改革开放以来,市场改革不断深化,行政事业单位也逐渐业务多元化,面对更广阔的服务群体。然而,行政事业单位的内部管理机制却没有跟随上市场改革的脚步,依然是传统的宽松管理,没有形成严谨的预算资金的管理制度,单位内部控制流于表面形式。因此,为了提高行政事业单位的管理水平,加强行政事业单位的运营效率,建立健全行政事业单位的预算资金内部控制机制成为了首要的工作前提。 Since the reform and opening up, the market reform has been deepening constantly. Administrative units have gradually diversified their businesses and faced a broader service group. However, the internal management mechanism of the administrative units failed to follow the footsteps of the market reform. It is still a traditional loose management. There is no strict management system of budget funds. The internal control of the units is superficial. Therefore, in order to improve the management level of administrative units and strengthen the operational efficiency of administrative units, establishing and perfecting the internal control mechanism of budgetary funds of administrative units has become the first prerequisite for work.