改革开放以来,特别是进入21世纪后,内部控制问题受到我国各级政府、学术界和企业界的极大关注,有的企业为了长远的经济利益不惜花费巨额资金设计、健全和完善内部控制体系。与企业相比,事业单位的内部控制制度相等滞后,突出表现在内部会计控制上。这一问题的存在,既制约了事业单位的工作效率,也影响了“皇粮”的节约,阻碍事业的发展。 Since the reform and opening up, especially in the 21st century, the issue of internal control has drawn great attention from the Chinese government, academic circles and enterprises. Some enterprises have spent huge amounts of money in the long-term economic interests to design, improve and perfect their internal control systems . Compared with the enterprise, the institution’s internal control system lags behind, which is highlighted in the internal accounting control. The existence of this issue not only constrains the work efficiency of public institutions, but also affects the saving of “royal grain” and impedes the development of the cause.