内部控制是衡量现代企业管理的重要标志,实践证明:得控则强、失控则弱、无控则乱,单位内部会计监督的执行,靠的就是内部控制。由于事业单位财务会计工作的固有特性,在内部控制方面不是十分重视,有的单位虽有内控制度,但执行不严,有的单位根本就没有制订内控制度,更谈不上实行有 Internal control is an important indicator to measure the modern enterprise management. Practice proves that strong control, uncontrollable weakness and uncontrollable and uncontrolled internal control are the internal control of internal accounting supervision. Due to the inherent characteristics of the financial and accounting work of public institutions, they did not attach great importance to internal control. Although some units have internal control systems, they are not enforced strictly. Some units simply do not have internal control systems, let alone implemented