随着市场经济的发展,事业单位参与市场竞争的程度越来越深,其会计内控制度的重要性也越来越突显。事业单位由于体制等因素,仍存在如对财务管理工作认识不到位、财务人员素质相对较低、缺乏有效的监督管理等问题,而有效落实的会计内控制度又是事业单位在市场经济中健康发展,取得良好经济效益,防范风险、预防和治理腐败的关键。因此,提高领导及相关人员的认识,加强内审与外审,明确岗位职责与权限,对落实会计内控制十分必要 With the development of market economy, institutions are becoming more and more involved in the market competition, and the importance of the accounting internal control system becomes more and more prominent. Institutions and other factors, there are still some problems such as lack of understanding of financial management work, the quality of financial staff is relatively low, the lack of effective supervision and management and other issues, and effective implementation of the accounting control system is the institution in the market economy and healthy development , Obtain good economic benefits, prevent risks and prevent and control corruption. Therefore, to raise the awareness of leaders and relevant personnel, to strengthen internal auditing and external auditing, to clarify job responsibilities and authority, and to implement internal control of accounting is very necessary