内部控制始终贯穿行政事业单位经济活动全部环节,并且越来越受到重视。我国为适应建立公共财政体制框架体系的要求,逐步实施了政府采购、部门预算、财政直接支付工资、会计集中核算试点、国库集中收付等一系列财政支出改革。从实际情况来看,我国行政事业单位的内部控制还存在着一定的问题,有的甚至是缺失。本文对目前我国行政事业单位内部控制存在的问题进行分析,并提出优化行政事业单位内部控制的有效策略。 Internal control has always run through all aspects of economic activities of administrative units, and more and more attention. In order to meet the requirements of setting up a system of public financial institutions, China has gradually implemented a series of fiscal expenditure reforms such as government procurement, departmental budgets, direct payment of wages by the government, centralized accounting of accounts, centralized treasury collection and payment of treasuries. From a practical point of view, there are still some problems in the internal control of our administrative institutions, some of them are even missing. This article analyzes the problems existing in the internal control of the administrative units in our country and puts forward some effective strategies to optimize the internal control of the administrative units.