协同机制是行政事业单位依据内部控制原理中的制衡原则,在实行不相容职位分离操作的前提下,保持单位内设部门和下级单位之间、业务流程之间以及流程各环节之间的衔接和联系,保证内部控制在分权设计上高效运行的机制。协同机制主要包括机构人员的协同、业务流程的协同和信息沟通协同三个层次。(一)机构人员的协同机制行政事业单位组织层级的协同机制设计应从组织机构和人员岗位上进行总体优化。首先,单位领导是单位内部控 Coordination mechanism is the administrative institutions in accordance with the principles of internal control checks and balances in the principle of separation of incompatible positions in the implementation of the premise, to maintain units within the unit and the subordinate units, business processes and processes between the various links And links to ensure that internal control efficient decentralized design mechanism. Coordination mechanisms include the coordination of institutional staff, business processes and information collaboration and coordination of three levels. (A) the synergistic mechanism of agency personnel Organizational-level coordination mechanism of administrative institutions should be designed from the organization and personnel positions overall optimization. First of all, the unit leader is the unit internal control