财务是行政事业单位顺利运营的基本条件,且会计内部控制是管理的重要手段。要想有效发挥行政事业单位财务职能,必须加强会计内部控制管理,建立完善的内部制度,保证会计管理工作的有序进行。文章对行政事业单位会计内部控制存在的问题,提出了具体的对应策略,为行政事业单位发展提供可行性参考。 Finance is the basic condition for smooth operation of administrative institutions, and accounting internal control is an important means of management. In order to effectively exert the financial functions of administrative units, we must strengthen the internal control and management of accounting, establish a sound internal system to ensure the orderly progress of accounting management. The article put forward specific countermeasures to the problems existing in the internal control of accounting in administrative institutions, which provide a feasible reference for the development of administrative institutions.