2001年美国安然事件发生后,内部控制问题越来越受到政府、学术界和实务界的关注,许多企业花费巨额资金设计和完善内部控制体系。与企业相比,我国行政事业单位的内部控制制度建设相对滞后,在内部控制方面还存在一些问题。一是很多单位没有规范的内部控制制 After the Enron Incident in the United States in 2001, the issue of internal control was receiving more and more attention from the government, academia and practitioners. Many enterprises spent huge sums of money in designing and improving their internal control systems. Compared with the enterprise, the internal control system of administrative units in our country lags behind and there are still some problems in internal control. First, many units do not have a standardized internal control system