当前我国会计内部控制比较薄弱,严重制约了会计工作的科学化、高效化进程。尤其是在行政事业单位,这种滞后性愈发明显。因此,本文以行政事业单位为研究对象,概述我国行政事业单位内部会计控制的现状,剖析其会计内部控存在的问题,以此为基础,提出相应的应对策略和改进措施。 At present, the internal control of accounting in our country is rather weak, which severely restricts the process of scientific and efficient accounting. Especially in the administrative units, this lag has become increasingly evident. Therefore, this article takes the administrative institution as the research object, summarizes the present situation of the internal accounting control in the administrative institution in our country, and analyzes the problems existing in the internal control of the accounting. Based on this, this paper puts forward corresponding countermeasures and improvement measures.