内部控制制度是现代管理理论的重要组成部分,是强调以预防为主的制度,目的在于通过建立完善的制度和程序来防止错误和舞弊的发生,提高管理的效果及效率。行政事业单位是一个特殊的单位,有它自身的特点,特别是在社会主义市场经济大发展的情况下,其建设面临着前所未有的挑战,因此内部控制制度的健全也就显得尤为重要。通过对行政事业单位近几 The internal control system is an important part of the modern management theory and emphasizes the system based on prevention. The purpose of the internal control system is to prevent the occurrence of errors and fraud by improving the system and procedure, and to improve the effectiveness and efficiency of management. Administrative unit is a special unit with its own characteristics. Especially under the circumstance of great development of socialist market economy, its construction is facing an unprecedented challenge. Therefore, it is particularly important that the internal control system is sound. Through the administrative institutions in recent years