行政事业单位作为会计主体,虽然一般不具有盈利性的目标,但仍然还是需要通过内部控制制度的实施来保障会计信息的真实准确、资产的安全完整,以提高工作效率和社会效益。要认识到行政事业单位内部控制存在着与企业不同的侧重点,重视此项工作,改进内部会计控制的措施和对策,严格财经纪律,以提高管理水平。 As an accounting entity, an administrative institution as an accounting entity still lacks the goal of profitability. However, it is still necessary to ensure the true and accurate accounting information and the safety and integrity of the assets through the implementation of the internal control system in order to enhance work efficiency and social benefits. It is necessary to recognize that the internal control of administrative institutions has different emphasis from that of enterprises, attach importance to this work, improve the measures and countermeasures of internal accounting control, and strictly discipline financial and economic resources so as to improve the management level.