随着社会发展,行政事业单位的行政管理职能日益凸显,社会各界对其科学高效运行、办事流程规范有序的要求也越来越高。但是在实践中,部分单位暴露出内部控制制度“失效”、制度建设合理性缺失等问题,都反映出不少单位在制度建设、人才储备、配套措施等方面的不足,因此应结合问题着手完善。一、行政事业单位分类标准及其特点根据《关于事业单位分类及相关改革的试点方案》、《关于事业单位分类试点的意见》,事业单位依据职能可划分为承担行政职能、从事公 With the development of society, the administrative functions of administrative units have become more and more prominent. All sectors of society have become more and more demanding of scientific and efficient operation of their work procedures and orderly procedures. However, in practice, some units exposed internal control system “failure ” and lack of system construction rationality and so on, all of which reflected the deficiencies of many units in terms of system construction, talent reserve and supporting measures, and so should be combined with the problems Start to improve. I. Classification Criteria and Characteristics of Administrative Units According to the “Pilot Scheme on Classification and Related Reform of Institutions” and “Opinions on Pilot Projects by Institutions”, public institutions can be divided into three groups: administrative functions,