随着我国改革开放的深入和单位内部科学化、规范化管理的要求,行政事业单位内部控制制度建设,在不断地探索中逐步得到完善。但就行政事业单位整体而言,内部控制制度还存在不少问题,找出不足,完善相应对策是加强行政事业单位内部控制建设的关键。 With the deepening of China’s reform and opening up and the requirement of scientific and standardized management within the units, the construction of the internal control system of administrative units has gradually been perfected through constant exploration. However, as far as the administrative units are concerned, there are still many problems in the internal control system. To find out the deficiencies and improve the corresponding measures are the keys to strengthen the internal control of the administrative units.