本文将通过基层事业单位(特别是全额拨款事业单位)内部控制制度的建设现状的分析,阐明在全额拨款基层事业单位健全内部控制制度的必要性与紧迫性,针对出现的主要问题进行探讨,并提出改进建议。一、全额拨款基层事业单位的内部控制制度现状及主要矛盾在当前我国事业单位普遍转换经营机制的新形势下,经过 Based on the analysis of the status quo of the construction of internal control system of grass-roots units (especially the fully-funded institutions), this article clarifies the necessity and urgency of improving the internal control system in full funding of grass-roots units, and probes into the main problems that arise , And put forward suggestions for improvement. I. The Status Quo and Major Contradictions of the Internal Control System of the Funds Allotted to Basic-level Institutions Under the new situation that the public institutions in our country have generally switched their operating systems,