当前,我国的经济体制改革不断推进,行政事业单位具有独立的民事权利,是能够承担民事义务的法人单位,近年来,行政事业单位的签订的经济合同数量也逐渐增多,合同风险也逐渐扩大,行政事业单位的经济管理工作中,合同管理已经成为十分重要的内容。合同管理是内部控制的重要内容之一,能够对行政事业单位的行为进行约束和规范,维护行政事业单位的权益。本文就行政事业单位的合同管理内部控制进行分析和烟具。 At present, the reform of our economic system has been continuously promoted. Administrative units have independent civil rights and are legal entities capable of undertaking civil obligations. In recent years, the number of economic contracts signed by administrative units has also gradually increased, and the contractual risks have also gradually expanded. Institutional economic management, contract management has become very important content. Contract management is one of the important contents of internal control, which can restrain and standardize the behavior of administrative institutions and safeguard the rights and interests of administrative institutions. This article analyzes the internal control of contract management in the administrative institutions and smoking articles.