近年来内部控制制度越来越受到关注,许多企业花巨资设计内部控制体系。但与企业相比,事业单位的内部控制制度建设相对滞后。事业单位作为国家政策的直接贯彻和执行者,其收入来源主要是财政资金,由于其经济业务较企业单一,因此,内部控制制度建设普遍较弱,从而制约了事业单位的工作效率,影响了事业单位会计信息 In recent years, the internal control system has drawn more and more attention. Many enterprises spend heavily on designing the internal control system. However, compared with the enterprises, the institutional construction of the internal control system lags behind. As a direct implementation and performer of national policies, public institutions derive their income mainly from fiscal funds. Since their economic businesses are more monopolized than those of enterprises, the internal control system is generally weak, which restricts the efficiency of public institutions and affects their careers Unit accounting information