行政单位内部控制的实际工作包含了以下几个重要的关键要点:其一,内部控制环境;其二,内部控制制度;其三,风险管理;其四,监督机制的完善;其五,财务信息透明化。文章依照目前多数行政单位关于内部控制的现实情况,提出其中长期存在的问题,并以此为基础,研究、探讨具有可行性的相应解决方案。 The actual work of the internal control of the administrative unit contains the following key points: First, the internal control environment; second, the internal control system; Third, the risk management; fourth, improve the oversight mechanism; Fifth, the financial information Transparent. According to the current situation about internal control of most administrative units, the article puts forward some problems that they have long-term existence, and based on this, studies and probes into feasible solutions.