随着行政事业单位因内部失控而出现的如舞弊、腐败、经营不利、国有资产流失等问题,使得内部控制的重要性日益突出。在这种情况下,加强和完善行政事业单位内部控制建设,构建适合行政事业单位特点和管理模式的内部控制制度显得十分重要和迫切。 With the administrative units due to internal control out of the emergence of such as fraud, corruption, operating unfavorable, the loss of state assets and other issues, making the importance of internal control increasingly prominent. Under such circumstances, it is very important and urgent to strengthen and perfect the internal control system of administrative institutions and establish an internal control system that suits the characteristics and management mode of administrative institutions.