从2012年党的十八大召开以来,国家一直强调加强政府和行政事业单位的服务职能,转变工作作风,提高工作效率,因而行政事业单位做好内部控制是必然趋势,符合行政部门的职能转变。本文介绍了行政事业单位的几点必要性,然后描述了行政事业单位内部控制现存的问题,最后提出了一些建议。 Since the convening of the 18th CPC National Congress in 2012, the state has always emphasized that strengthening the service functions of government and administrative institutions, changing work style and improving work efficiency, so that the internal control of administrative units is an inevitable trend and in line with the functional transformation of the administrative departments . This paper introduces the necessity of administrative institutions, then describes the existing problems of internal control of administrative institutions, and finally puts forward some suggestions.