行政事业单位内部控制,是指行政事业单位为实现控制目标,通过制定制度、实施措施和执行程序,对经济活动的风险进行防范和管控。目标主要包括:合理保证单位经济活动合法合规、资产安全和使用有效、财务信息真实完整,有效防范舞弊和预防腐败,提高公共服务的效率和效果。 The internal control of administrative institutions refers to the administrative institutions in order to achieve the control objectives, through the development of the system, the implementation of measures and implementation procedures, the risk of economic activities to prevent and control. The objectives are mainly to reasonably ensure the legal and compliance of economic activities of the unit, the effective and safe use of assets, the true and complete financial information, the effective prevention of fraud and corruption, and the enhancement of the efficiency and effectiveness of public services.