我国当前处于政府职能转型期和财政改革初始阶段,行政事业单位也在不断改革发展,单位会计内部结构的调整,外部、内部环境的变化。本文分析了行政事业单位在内部会计控制方面存在的问题,同时从多个角度进一步提升了实现内部会计控制的具体措施。 At present, our country is in the transitional period of government functions and the initial stage of fiscal reform. Administrative units are also constantly reforming and developing, adjusting the internal structure of accounting units, and the changes in the external and internal environment. This article analyzes the existing problems in the internal accounting control of the administrative institutions, and further enhances the concrete measures to achieve the internal accounting control from many angles.