内部控制是一个过程,是任何组织管理系统中不可缺少的部分,是任何组织为了保证业务活动的有效进行和资产的安全与完整,防止发现和纠正错误,保证会计资料的真实、合法、完整而制定和实施的政策、措施和程序。事业单位由于其单位性质的特殊性,大都存在着管理松弛,内控弱化,资产流失,营私舞弊,损失浪费等问题,加强内部控制制度建设就显得尤其重要。 Internal control is a process and an indispensable part of any organization’s management system. In order to ensure the effective operation of business activities and the safety and integrity of assets, any organization shall prevent the discovery and correction of errors and ensure that the accounting information is true, lawful and complete Policies, measures and procedures developed and implemented. Due to the particularity of the nature of their units, public institutions have problems such as loose management, weakening of internal control, loss of assets, malpractices for personal gain and loss of waste. It is especially important to strengthen the construction of internal control system.