现在我国目前行政事业单位发展态势良好,但美中不足的是我国行政事业单位资产管理中的内部控制没有管理好或者说是应用好,仍然有很大的上升空间。文章分析行政事业单位资产管理的现状,研究内部控制在其管理中的应用,并提出了改善方法,进而逐步完善行政事业单位固定资产的内部控制体系。 At present, the development of administrative units in our country is in a good shape. However, the only drawback is that the internal controls in the asset management of administrative units in our country are not well managed or well applied. There is still much room for improvement. This article analyzes the status quo of asset management in administrative units, studies the application of internal control in its management, and puts forward the improvement methods to further improve the internal control system of fixed assets in administrative units.