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改革开放以来,随着经济的快速发展和社会形势的不断变化,新形势下的行政事业单位也要做出相应的调整。而单位内部控制活动作为行政事业单位的一项重要管理手段,在监督单位内部的会计活动以及规范单位内部的人员行为等方面都发挥了重要作用。但是,随着社会的发展,行政事业单位内部控制存在的问题逐渐显现出来。本文主要针对目前行政事业单位内部控制存在的一些问题,重点探讨了应该如何提高内部控制有效性的相关对策。
Since the reform and opening up, with the rapid economic development and the constantly changing social situation, the administrative units under the new situation must make corresponding adjustments. As an important management measure of administrative institutions, internal control activities of units play an important role in supervising the internal accounting activities and standardizing the personnel inside the units. However, with the development of the society, the problems existing in the internal control of administrative units gradually show up. This article mainly aims at some problems existing in the internal control of administrative units, and focuses on how to improve the effectiveness of internal control measures.