行政事业单位的内部控制是政府管理制度的不稳定组成部分。目前很少有事业单位拥有一套符合自身特点的完整规范的内部控制制度体系,因此存在着缺陷。本文笔者首先对行政事业单位内部控制面临的困境进行探讨,在此基础上提出促进行政事业单位内部控制持续稳定发展的对策。 The internal control of administrative institutions is an unstable part of the government management system. Few institutions now have a complete and standardized internal control system that suits their own characteristics, so there are flaws. In this paper, the author first discusses the plight of the internal control of the administrative institutions, and on this basis puts forward the countermeasures to promote the sustained and steady development of the internal control of the administrative institutions.