随着我国事业单位体制的不断改革,一些事业单位在内部控制的实施上的问题逐渐的凸显,如内控环境较为薄弱、内控人员专业素养不够、内控制度不够完善等问题,极易导致事业单位财政资金利用不合理、资产管理不规范等情况。本文对我国的行政事业单位内部控制现状及问题进行了分析,并提出了一些优化的建议和措施。 With the continuous reform of the institution system of our country, some public institutions have become increasingly prominent in the implementation of internal control. For instance, the internal control environment is weak, the internal control professionals’ professionalism is not enough, and the internal control system is not perfect enough, which can easily lead to the public finance Unreasonable use of funds, asset management is not standardized and so on. This paper analyzes the status quo and problems of the internal control of the administrative units in our country and puts forward some suggestions and measures for the optimization.