随着《新事业单位会计准则》的推出与实施,新准则加强了对事业单位的内部控制,对公路养护单位的内部控制也起到了尤为重要的促进作用。本文简要分析了新准则对于公路养护单位强化内部控制的意义,同时对现阶段公路养护单位内部控制所面临的问题进行探析,并提出相应的建议,希望对我国公路养护单位内控的完善和强化有所帮助。 With the introduction and implementation of the “Accounting Standards for New Institutions”, the new guidelines have strengthened the internal control over public institutions and played an even more important role in promoting the internal control of road maintenance units. This paper briefly analyzes the significance of the new guidelines for the highway maintenance units to strengthen internal control, at the same time analyzes the problems faced by the internal control of highway maintenance units and puts forward corresponding suggestions, hoping to improve and strengthen the internal control of highway maintenance units Help.