建立和完善内部控制体系,是事业单位管理的一项重要内容,是一项根本的制度建设,标准要高.起点要高,最终要达到先进事业单位或可以对标国内外先进单位的内部控制体系建设水平。事业单位虽然财务核算相对简单,但一套设计科学、执行有效的内部控制体系对提升单位的管理水平同样具有重要意义。 Establishing and perfecting the internal control system is an important part of the management of public institutions and an essential institution-building with a high standard. The starting point is high, and ultimately it is necessary to reach advanced institutions or to exercise internal control over advanced units both at home and abroad System construction level. Although public institutions are relatively simple financial accounting, but a set of scientific design, implementation of an effective internal control system to enhance the management level of the unit is also of great significance.