行政事业单位内部控制制度的建立和完善,保证了行政事业单位内部会计信息的准确性、真实性。行政事业单位是我国现代化发展中重要的组成部分,对我国各项公共事务建设和发展具有很大作用。但是在市场化环境的变动下,内部会计出现了很多问题,影响了行政事业单位内部运行,必须建立完善的内部会计制度,实现内部控制和时代发展方向协调发展。 The establishment and improvement of the internal control system of administrative institutions ensure the accuracy and authenticity of internal accounting information in administrative institutions. Administrative units are an important part of China’s modernization and have a great effect on the construction and development of various public affairs in our country. However, with the change of the market environment, many problems have appeared in the internal accounting, affecting the internal operation of the administrative institutions. It is necessary to establish a sound internal accounting system to achieve the coordinated development of internal control and the development of the times.