新《事业单位会计准则》的实施为事业单位内部控制工作的进行提出了更高的目标和要求。事业单位为了适应新会计准则的变化,更好地发挥内部控制的作用,就必须加强自身内部控制制度的完善。在此背景下,本文就新事业单位会计准则下的内部控制进行分析,希望能够起到抛砖引玉的作用。 The implementation of the new “Accounting Standards for Institutions” put forward higher goals and requirements for the progress of the internal control of public institutions. In order to adapt to the changes of the new accounting standards and to better exert the function of internal control, institutions must strengthen their own internal control system. In this context, this article analyzes the internal control under the new accounting standards in new business units, hoping to play a valuable role.