随着行政事业单位体制改革的进行,许多单位内部控制面临一系列问题,比较普遍的有:内控环境薄弱、意识不强,内控制度不全、监督乏力,内控措施不善、重点弱化,内控人员素质不高、权责不明确,内部信息沟通不畅等。这些问题都容易导致财政资金的浪费和失控,国有资产管理不规范,留下较大的安全隐患[1]。多年来,行政事业单位内部控制依靠国家各部门下发的各种规章制度,而要实现单位资源配置最优化,就需要建立一套完整、统一的内部控制 With the reform of administrative institutions, the internal control of many units faces a series of problems. Common causes are: weak internal control environment, inadequate internal control system, weak supervision, weak internal control measures, weakening of key personnel and poor quality of internal control personnel High, power and responsibility is not clear, poor communication of internal information. These problems easily lead to the waste and loss of financial resources, the state-owned assets management is not standardized, leaving a big security risk [1]. Over the years, the internal control of the administrative institutions has relied on the various rules and regulations issued by various departments in the country. To optimize the allocation of resources of the units, it is necessary to establish a complete and unified internal control system