事业单位内部控制建设的意义、问题及对策研究

Research on the Significance, Problems and Countermeasure of Institutions’ Internal Control Construction

事业单位内部控制是指为实现控制目标,事业单位通过制定制度、采取措施和严格程序,对经济活动的风险进行防范和管控。加强事业单位的内部控制可以有效预防公职犯罪,促进事业单位职责的发挥,维护政府威信和公信力。近年来,我国很多事业单位都在增强内部控制上投入了大量财力和精力,但整体效果还不十分明显,许多单位的内部控制仍或多或少地存在一些问题。文章通过明确事业单位建立内部控制的必要性,探讨了事业单位内控建设存在的问题,提出了解决的对策及建议,以期能在事业单位改革的大背景下,对强化事业单位职能的发挥以及可持续性发展提供帮助。

Institutions’ internal control refers to the prevention and control of risks in economic activities by formulating systems, implementing measures and implementing procedures in order to achieve control objectives. Strengthening the internal control of public institutions can effectively prevent crimes committed by public officials, promote the functions of public institutions, and maintain the prestige and credibility of the government. In recent years, many institutions in our country have invested a lot of financial resources and energy in strengthening internal control, but the overall effect is not very obvious, and there are still more or less problems in the internal control of many units. This paper clarifies the necessity of establishing internal control in public institutions, expounds the problems of the construction of internal control of public institutions, and finally puts forward countermeasures and suggestions to solve them, so as to provide help for strengthening the function of public institutions and sustainable development under the background of the reform of public institutions.