随着国家科技体制改革的持续深入,科学事业单位的经费管理问题日益凸显,内部控制现状仍有不尽如人意之处。本文以COSO内部控制框架五要素为基础,结合科学事业单位经费管理的现实情况,探索构建内部控制体系的具体内容,以期为实际工作提供参考。 With the continuous deepening of the reform of the national science and technology system, the funding management of scientific institutions has become increasingly prominent. The status quo of internal control is still unsatisfactory. Based on the five elements of internal control framework of COSO, combined with the actual situation of the funding management of scientific institutions, this paper explores the specific contents of building the internal control system in order to provide reference for practical work.