近年来,笔者在审计中发现:个别单位没有实行会计人员内部牵制制度、没有严格的复核审批制度、单位资产账实不符、现金管理不符合规定、费用支出严重失控。上述违规违纪问题在一定程度上都与单位内控制度有关系,突出表现在单位内控制度特别是单位内部会计控制制度不健全不完善,内控制度没有真正发挥作用。 In recent years, the author found in the audit: individual units did not implement the accounting system of internal control, there is no strict review and approval system, the unit does not match the accounts of assets, cash management does not meet the requirements, the cost of a serious loss of control. To a certain extent, the above problems of violation of discipline and discipline have a relationship with the internal control system of the unit, which is highlighted in the imperfect internal control system of the unit, especially the internal accounting control system of the unit, and the internal control system does not really play a role.