早些年,我国事业单位主要的工作目标是事业管理和为社会提供服务,是非营利性单位,其经济活动不作为单位的主要工作目标。掌管资金的财务机构作为单位的一个组成机构,一般服从于决策安排,虽然这有利于更好地为本单位服务,但也使会计活动受到一定程度的影响。但是在近几年,我国事业单位改革力度在加大,很多事业单位开始转型为企业,自负盈亏,那么其内部会计控制目标将会发生很大变 In earlier years, the main work objective of our country’s public institutions was career management and service to the community. It was a non-profit-making unit whose economic activities were not the main objective of the unit. Financial institutions in charge of funds as a unit of the organization, generally subject to the decision-making arrangements, although this is conducive to better service for the unit, but also to accounting activities to some extent affected. However, in recent years, efforts have been made to reform institutions in our country, and many institutions have begun to transform themselves into enterprises and assume sole responsibility for their own profits and losses. Therefore, the goal of internal accounting control will change greatly