截至目前,国内大部分行政事业单位都已建立起自身的内部控制体系,但其具体实施成效却并不理想,这说明所构建的体系本身并不健全,远未达到其应有的效果。本文从实际出发,首先对内部控制体系的理论构成进行了简要介绍,而后从事业单位这一角度,对其现行内部控制体系的实施现状及存在问题进行了深入的探讨,并相应的提出了具体的改进和完善策略,以供其借鉴或参考。 Up to now, most of the domestic administrative institutions have established their own internal control systems, but the actual implementation results are not satisfactory. This shows that the system built by itself is not perfect and far from achieving its desired results. Based on the actual situation, this article first introduces the theoretical structure of internal control system briefly, then discusses the status quo and existing problems of its current internal control system from the perspective of business units, and puts forward specific Improvement and improvement strategy for its reference or reference.