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行政事业单位内部控制环境作为整个单位内部控制系统的基调,是建设内部控制的基石。然而,现阶段我国行政事业单位内部控制环境建设还不尽人意,存在意识薄弱、制度不健全和激励效率低的问题。笔者从内控意识、内控制度和激励机制三方面提出建议,以更好的建设行政事业单位内部控制环境。
The internal control environment of the administrative institutions as the keynote of the internal control system of the entire unit is the cornerstone of building internal control. However, at this stage, the construction of the internal control environment in our country’s administrative institutions is still not satisfactory, with the problems of weak awareness, imperfect system and low efficiency of motivation. The author puts forward suggestions from three aspects of internal control awareness, internal control system and incentive mechanism so as to better construct the internal control environment of administrative institutions.