《行政事业单位内部控制规范》于2014年1月1日在全国执行,2015年财政部下发《关于全面推进行政事业单位内部控制建设的指导意见》,均要求行政事业单位建立并有效实施内部控制。但实际状况是此项制度并未得到真正执行。本文结合单位内部控制实际状况,挖掘原因,提出对策,对内部控制评价模式选择进行了阐述,并揭示了实践中应关注的高风险点。 The “Standard on Internal Control of Administrative Institutions” was implemented nationwide on January 1, 2014. In 2015, the Ministry of Finance issued the Guiding Opinion on Promoting the Construction of Internal Control of Administrative Institutions in an All-Round Way, requiring that administrative institutions establish and effectively implement internal control . But the reality is that this system has not really been implemented. Based on the actual situation of internal control of unit, this paper explores the reasons and puts forward the countermeasures, expounds the selection of internal control evaluation mode and reveals the high risk points that should be paid attention to in practice.