随着我国国有市场经济的发展以及机构改革的不断深入,内部会计控制在行政事业单位中的重要性越来越高。然而我国行政事业单位内部会计控制的发展并不乐观,行政事业单位在内部会计控制的实施上暴露了很多问题。本文首先阐述了行政事业单位内部会计控制内涵、内容以及作用,然后分析了目前内部会计控制在行政事业单位中存在的问题,最后针对存在的问题提出了相应的对策,为行政事业单位内 With the development of China’s state-owned market economy and the deepening of the institutional reform, the importance of internal accounting control in administrative institutions is getting higher and higher. However, the development of internal accounting control in administrative units in our country is not optimistic. Administrative units exposed many problems in the implementation of internal accounting control. This article first elaborates the connotation, content and function of the internal accounting control in the administrative institution, then analyzes the existing problems of the internal accounting control in the administrative institution, and finally puts forward corresponding countermeasures for the existing problems,