在行政事业单位中会计内部控制占据了重要的地位与作用,保障了行政事业单位资产的安全性。现阶段行政事业单位会计内部控制因受到外部因素与内在环境的影响,呈现出诸多缺陷与不足,严重制约了行政事业单位的发展。故此,本文主要从问题入手,针对性的提出相关的措施,为实现行政事业单位可持续发展奠定理论基础。 The internal control of accounting occupies an important position and role in the administrative institutions to ensure the safety of the assets of the administrative institutions. At this stage, the internal control of the accounting department of the administrative institution has many defects and shortcomings due to the influence of external factors and internal environment, seriously restricting the development of administrative institutions. Therefore, this article mainly from the issue, pertinence put forward relevant measures, to lay the theoretical foundation for the sustainable development of administrative institutions.