内控制度是现代管理制度的重要组成部分。行政事业单位构建内部控制规范制度,其本质在于推动行政事业单位提高自身的内部管理水平与风险防范能力,进而确保单位各项资产的安全性、完整性和财务信息的真实有效,从而促进行政事业单位提高公共服务质量和维护社会公众利益,给单位的经济活动的开展打下坚实的基础。文章从强化内控意识、完善内控制度和加强审计监督的角度进行阐述,探究构建行政事业单位内部控制体系的策略。 Internal control system is an important part of the modern management system. The essence of establishing standard system of internal control in administrative units lies in promoting administrative units to improve their own internal management level and risk prevention ability so as to ensure the safety and integrity of all assets in the units and the true and effective financial information so as to promote the administration Units to improve the quality of public services and safeguarding public interests, and to lay a solid foundation for the economic activities of the unit. The article elaborates from the aspects of strengthening the awareness of internal control, perfecting the internal control system and strengthening audit supervision, and investigating the strategy of constructing the internal control system of administrative institutions.