财政部公布《行政事业单位内部控制规范(试行)》(以下简称《内控规范》),明确自2014年起行政事业单位将实施内部控制管理。《内控规范》规定行政事业单位负责人对本单位内部控制的建立健全和有效实施负责,行政事业单位要建立适合本单位实际情况的内部控制体系,并组织实施。文章结合财政、审计工作实践,从中石化“天价酒”事件入手,对如何加强行政事业单位内部控制进行探讨 The Ministry of Finance promulgated the “Standard on Internal Control of Administrative Institutions (Trial Implementation)” (hereinafter referred to as the “Internal Control Specification”), specifying that the administrative institutions will implement internal control management from 2014 onwards. The “Internal Control Specification” stipulates that the person in charge of an administrative institution is responsible for establishing, perfecting and effectively implementing the internal control of the unit. The administrative institution shall establish an internal control system suitable for the actual situation of the unit and organize the implementation. Based on the practice of finance and auditing, this article starts with the case of Sinopec “high price wine” and discusses how to strengthen the internal control of administrative units