对于行政事业单位而言,内部审核是财务监督管理的重要环节。探索符合财务审核的思路及方法,明确财务审核的范围及规程,形成行之有效的行政事业单位财务审核框架,对确保经费支出合理安全运行具有重要意义。一、理清行政事业单位财务审核的思路(一)全方位强化内部财务管理。行政事业单位的内部财务管理,主要通过制定标准、编审预决算和实施会计、稽核等手段,实现经费的分配、划拨、支付和结算。在行政 For the administrative units, internal audit is an important part of financial supervision and management. It is of great significance to explore ways and means of financial audit, clarify the scope and rules of financial audit, and form an effective financial audit framework of administrative institutions, which is of great significance to ensure the reasonable and safe operation of financial expenditures. First, clarify the administrative review of the financial institutions of ideas (A) all-round internal financial management. Administrative financial institutions internal management, mainly through the development of standards, the preparation of the final accounts and the implementation of accounting, auditing and other means to achieve the allocation of funds, transfer, payment and settlement. In administration