随着改革开放的进行,我国很多企业都建立和完善了企业内部控制制度,内部控制也引起了企业的高度重视,但是目前我国行政事业单位的内部控制制度还不够完善。行政事业单位作为国家的职能部门,内部控制制度的建立和完善十分重要。本文主要分析了我国行政事业单位内部控制制度的一些特征。 With the reform and opening up, many enterprises in our country have established and perfected the internal control system of the enterprise, and the internal control has aroused the great attention of the enterprises. However, the internal control system of the administrative institutions in our country is not perfect enough. As the functional department of the state, the establishment and improvement of internal control system are very important. This article mainly analyzes some characteristics of the internal control system of our country’s administrative institutions.