新时期,我国行政事业单位体制改革不断推进,强化内部控制建设提上日程,国务院也先后下发了多部规章政策,如《行政单位财务规则》、《行政事业单位内部控制规范(试行)》等,这在一定程度上规范了行政事业单位内部控制。然而,财政资金浪费、资产管理不规范等情况依旧存在,如账外“小金库”、国有资产流失等。由此,对我国行政事业单位内部控制的现状进行分析,剖析存在的问题,有针对性地提出优化路径对于提升国有资金使用效率、加快行政事业单位内部控制意义重大。 In the new period, the institutional reform of administrative units in our country progressed unceasingly and the internal control construction was stepped up. The State Council also successively issued a number of regulatory policies, such as the Financial Regulations of the Executive, the Regulations for the Internal Control of Administrative Units (Trial) This, to a certain extent, standardizes the internal control of administrative institutions. However, the waste of fiscal funds and the non-standardization of asset management still exist, such as “small treasuries” and losses of state-owned assets. Therefore, it is of great significance to analyze the status quo of the internal control of the administrative institutions in our country and to analyze the existing problems. It is of great significance to put forward the optimized path in a targeted manner to improve the efficiency of the use of state funds and speed up the internal control of the administrative institutions.