如何做好行政事业单位内部控制工作

How to Do the Internal Control Work of Administrative Institutions

本文从内部控制概念出发，剖析了行政事业单位内部控制的必要性及其存在问题，主要体现在缺乏有效的监督评价机制，预算和会计系统会计控制薄弱，对内部控制重要性的认识不够等。对此笔者认为应采取的对策包括加强内部审计监督机制、加强会计基础工作、强化部门预算制度、建立健全内部控制系列制度。

Based on the concept of internal control, this paper analyzes the necessity and problems of the internal control of administrative institutions, which is mainly reflected in the lack of effective supervision and evaluation mechanism, the accountng system and budget cmtrd 13weak, and lack of of the importance of internal control. The author believes that the countermeasures to be taken include strengthening the internal audit supervision mechanism, strengthening the basis of accounting work, strengthening the departmental budget system, and establishing a sound internal control system.