行政事业单位是我国有效组织国家管理的重要机构,是履行我国公共服务的重要力量。党的十八大对优化和完善行政事业单位公共服务职能提出了新的要求,本文系在这样的时代背景下,着力阐释如何利用内部控制机制转变行政事业单位的工作重心,强化行政管理水平,为提高我国综合管理质量,维护社会公平正义注一针强心剂。 Administrative units are an important institution for effectively organizing state administration in our country and an important force for performing public services in our country. The 18th CPC National Congress put forward new requirements on optimizing and perfecting the public service functions of administrative units. In this background, this paper tries to explain how to use internal control mechanisms to change the focus of administrative units and strengthen the level of administrative management. In order to improve the quality of integrated management in our country and safeguard social fairness and justice, we should pay special attention to it.