随着财政改革步伐的加快,事业单位作为我国国家机构的重要组成部分,无论其内部环境还是资金结构都在发生变化。提高事业单位提供公共服务的效率和效果,必须通过建立完善的内部控制制度才能实现。本文意在对事业单位新型内部控制框架的建立,提出些许粗浅的认识。 With the acceleration of the fiscal reform, as an important part of the state institutions in our country, institutions are undergoing changes both in their internal environment and in their funding structure. To improve the efficiency and effectiveness of public institutions to provide public services, we must achieve through the establishment of a sound internal control system. This article is intended to put forward some superficial understanding about the establishment of the new internal control framework of public institutions.