事业单位作为我国特有的一种经济组织形式,始建于计划经济时期,主要承担着我国大部分的公益性、事业性和服务性的社会职责。随着事业单位改革和市场经济体制的不断推进,市场化运营模式得到大面积实行,如何有效的实施会计内部控制,成为了事业单位内控问题的主要诉求。 As a unique form of economic organization in our country, the institution was established in the period of planned economy and mainly undertakes the social responsibilities of public welfare, professionalism and service of most of our country. With the reform of institutions and the continuous promotion of market economy, the market-oriented operation mode has been implemented in large areas. How to effectively implement the internal control of accounting has become the main demand of the internal control system of public institutions.