内部会计控制在单位管理中处于十分重要的地位。与企业相比,行政事业单位对内部会计控制比较忽视,在思想认识、制度建设、审计监督、人员素质等方面问题不少。本文阐述了行政事业单位内部会计控制的目标和内容,并就存在的问题提出了相应对策。 Internal accounting control in unit management is in a very important position. Compared with the enterprises, the administrative institutions ignore the internal accounting control and have many problems in ideological understanding, system construction, audit supervision and personnel quality. This article elaborates the goal and content of the internal accounting control in the administrative institution, and puts forward corresponding countermeasures to the existing problems.