内部控制制度是现代管理理论的重要组成部分,是在实践中逐步产生、发展和完善起来的。当前事业单位基础建设尤其是内部控制方面还存在着一些问题,制度尚不完善。为保证事业单位的正常运行,除了要建立起比较完善的内控制度外,更要使内部控制适应时代发展,做到与时俱进。 The internal control system is an important part of the modern management theory and is gradually produced, developed and perfected in practice. At present, there are still some problems in infrastructure construction, especially internal control, and the system is still not perfect. In order to ensure the normal operation of public institutions, in addition to establishing a relatively complete system of internal control, we must also adapt internal control to the development of the times so as to keep pace with the times.