对于一些非国家财政预算全额拨款的事业单位来说,完善其内部控制对实现社会效益最大化有着重要的影响。有些行政事业单位的内部控制制度并不完善,存在着内部控制意识薄弱、内部控制制度不健全、内部控制不被重视等问题。文章通过对我国行政事业单位内部控制问题的研究,拟探寻其不足之处并提出一些建议。 For some non-state budget allocations of public institutions, improving its internal control to achieve maximum social benefits have a significant impact. Some administrative institutions’ internal control system is not perfect, with the problems of weak internal control awareness, inadequate internal control system and lack of internal control. Through the study of the internal control of administrative units in our country, the article intends to find out the shortcomings and put forward some suggestions.