相较于企业,事业单位内部控制环境建设相对滞后,其组织结构、内控意识、信息沟通渠道等方面存在问题。应按照业务规范法制化、内控过程程序化、经费运行透明化的目标,采取完善组织结构、营造内控文化,畅通信息渠道等手段完善事业单位内部控制环境,提高管理效益。 Compared with enterprises and institutions, the internal control environment is lagging behind, and there are problems in terms of organizational structure, internal control awareness and information communication channels. The internal control environment should be improved and the management efficiency should be improved in accordance with the legalization of business norms, the proceduralization of internal control procedures and the transparency of fund operation. Measures should be taken to improve organizational structure, create internal control culture and smooth access to information channels.