随着我国社会主义市场经济的发展和行政事业单位改革的不断深入,行政事业单位的内外部环境发生了很大的变化,为了适应这些变化,行政事业单位需要进一步完善内部控制体系。内部控制对于单位资产安全性、会计记录完整性、贪污腐败具有很好的控制作用。本文基于内部控制理论,就如何进一步完善行政事业单位内部控制体系进行了探讨。 With the development of China’s socialist market economy and the deepening reform of administrative institutions, the internal and external environment of administrative institutions has undergone great changes. To meet these changes, administrative institutions need to further improve the internal control system. Internal control has good control over the safety of unit assets, the integrity of accounting records and corruption. Based on the theory of internal control, this article discusses how to further improve the internal control system of administrative institutions.