西安市总为了加强对所属事业单位财务收支及内部会计控制制度的建立、健全及执行情况进行审计。从审计情况看,市总直属事业单位经过几年的实践和发展,内控制度不断完善,控制力度有所加强,但还存在着一些比较突出的问题。1.部分事业单位领导重视不够。从审计和调查的情况看,不少 Xi’an City, in order to strengthen the financial institutions of their revenue and expenditure and internal accounting control system to establish, improve and implement the audit. Judging from the audit situation, after several years of practice and development, the municipal public utilities directly under the Central Government has continuously improved its internal control system and strengthened its control. However, some prominent problems still exist. 1. Some institutions pay insufficient attention to the leadership. From the audit and investigation of the situation, a lot