结合财政部新近发布的《行政事业单位内部控制规范(试行)》的要求,本文通过与企业内部控制的对比,分析了事业单位实施内部控制的特殊性,并简要阐述了事业单位实施内部控制的意义、内容和方法,在事业单位内部控制制度建立、实施的理论和操作方面做了有益的探索。 In light of the requirements of the Ministry of Finance recently promulgated the “Standard for Internal Control of Public Institutions (for Trial Implementation)”, by comparing with the internal control of enterprises, this paper analyzes the particularity of implementing internal control in public institutions and briefly states the internal control of public institutions Significance, content and method, and do a useful exploration in the theory and operation of the establishment and implementation of internal control system in public institutions.