我国的事业单位,是指为了社会公益目的,由国家机关举办或者其他组织利用国有资产举办的,从事教育、科技、文化、卫生等活动的社会服务组织,基本上属于财政预算报账单位,单位的资产是国家的,资金出自公共财政。因此,事业单位如果没有内部控制制度或执行不好,就会给国家和单位造成 China’s public institutions refer to social service organizations engaged in activities such as education, science and technology, culture and public health, which are organized by state organs or other organizations using state-owned assets for the purpose of social welfare. They basically belong to the financial budget reimbursement units and units Assets are national and finance comes from public finances. Therefore, if there is no internal control system or poor performance of institutions, it will cause to the state and the unit