目前中小学校的内部控制存在实施动力不足、内部控制缺乏体系化、执行不到位等问题。根据新颁布的《行政事业单位内部控制规范(试行)》,学校应及时加强内部控制建设,如完善决策机制、强化岗位分工和责任分配、树立正确的内部控制意识、强化措施、加强内部监督,提升学校现代化管理水平。 At present, the internal control in primary and secondary schools has problems such as insufficient motivation to implement internal control and lack of implementation. According to the newly promulgated “Standard for Internal Control of Administrative Institutions (for Trial Implementation),” schools should step up internal control construction in a timely manner, such as improving the decision-making mechanism, strengthening the division of posts and responsibilities, establishing a correct awareness of internal control, strengthening measures and strengthening internal supervision, Improve the school’s modern management level.