行政事业单位加强内部控制建设研究

Study on Strengthening the Construction of Internal Control by Administrative Institutions

内部控制建设时当代管理理论中的核心组成，较好进行内部控制建设更是各类型组织稳健发展的重要保障。国内行政事业单位改革中对于内部控制建设事宜较为重视。依托内部控制能力提升带动整体改革进程也获得了较多认可。通过研究可以发现，现阶段行政事业单位内部控制建设中依然存在较多问题。内部控制建设整体能力与水平低下也是不争事实。本文将对行政事业单位内部控制相关问题进行研究，并对如何加强其内部控制建设提出具体建议。

The core composition of contemporary management theory in internal control construction and the construction of internal control are the important guarantee for the steady development of various types of organizations. The reform of domestic administrative institutions for internal control construction matters more attention, relying on internal control capacity to enhance the overall reform process has also received more recognition. Through the study can be found at the present stage of administrative institutions within the construction of internal control still exists more problems, the overall capacity of internal control and the level of low is also an indisputable fact. This article will study the internal control of administrative institutions, and how to strengthen its internal control construction to make specific recommendations.