行政事业单位主要依靠财政拨款或收支自身平衡,不以盈利为目的,业务核算相对简单,缺乏内部压力,部分行政事业单位对内部会计控制制度认识不到位,执行不到位,因而在某种程度上会出现财务收支失控,会计信息失真等问题。如何有效解决当前行政事业单位内部会计控制中存在的问题,进一步充分发挥内部会计控制对行政事业单位管理的促进作用,是当前行政事业单位面对的一个迫切而重要的课题。 Administrative institutions rely mainly on financial allocations or their own balance of payments, not for profit, business accounting is relatively simple, the lack of internal pressure, some administrative institutions do not know the internal accounting control system in place, the implementation is not in place, and thus to some extent There will be financial out of control, accounting information distortion and other issues. How to effectively solve the problems existing in the internal accounting control of the administrative units at present and to give full play to the role of internal accounting control in the management of administrative units is an urgent and important issue currently faced by administrative units.