尽管《行政事业单位内部控制规范》(以下简称《规范》)建设已经推进且取得了一定成效,但是相对于上市公司而言,行政事业单位(以下简称单位)会计内部控制管理较为薄弱,现有的会计内部控制体系还不能充分发挥应有的作用和效果。切实加强单位内部控制(以下简称内控),势在必行。 Although the construction of “Standard for Internal Control of Public Institutions” (hereinafter referred to as “the Code”) has been promoted and some achievements have been made, compared with listed companies, the internal control and management of the public institutions (hereinafter referred to as the units) The internal control system of accounting can not give full play to its due role and effect. Effectively strengthen the internal control unit (hereinafter referred to as internal control), imperative.