内部控制是行政事业单位管理的重要部分,其主要目标是合理保证单位经济活动合法合规、资产安全和使用有效、财务信息真实完整,有效防范舞弊和预防腐败,提高公共服务的效率和效果。文章总结了行政事业单位普遍存在的内部控制现状,结合实际工作制定了四项完善行政事业单位内部控制的对策。 Internal control is an important part of the management of administrative institutions. Its main objective is to reasonably ensure that units’ economic activities are lawful and compliant, that assets are safe and effective, that financial information is genuine and complete, that fraud and corruption prevention are effectively prevented and that the efficiency and effectiveness of public services are enhanced. The article summarizes the prevailing internal control status of administrative institutions, and formulates four measures to improve the internal control of administrative institutions based on practical work.