行政事业单位对财务会计内部控制工作的重视程度不足,因此其内部控制的效果较差,这是当前我国行政事业单位在发展过程中面临的重要问题,要求引起事业单位有关领导和管理员的重视。本文就行政事业单位财务会计内部控制中的不足和对策进行了简要的探析。 Administrative units have not paid enough attention to the internal control of financial accounting. Therefore, their internal control is less effective. This is an important issue that our administrative institutions are facing in the process of development and requires that the relevant leaders and administrators of public institutions pay attention to them . This article briefly analyzes the shortcomings and countermeasures in the internal control of financial accounting in administrative institutions.