在现代化社会中,行政事业单位在内部控制工作方面还没有获得更好的成效。其主要原因是由于部分单位在会计内部控制方面没有正确的认识,并且也没有相应完善的会计内部控制制度进行有效的监督与管理,这就导致行政事业单位在实际工作过程中出现了很多应该避免的问题,大大影响了行政事业单位的正常运行。文章主要从行政事业单位会计内部控制所存在的主要问题进行分析,然后再提出具有针对性的解决措施,保证会计内部控制的有序开展,促进行政事业单位的长远发展。 In the modern society, the administrative units have not achieved much better results in their internal control work. The main reason is that some units did not correctly understand the internal control of accounting and did not carry out effective supervision and management of correspondingly improved internal accounting control system. This led to the emergence of a great deal of problems that administrative units should avoid in their practical work The problem has greatly affected the normal operation of administrative institutions. The article mainly analyzes the main problems existing in the internal control of accounting in the administrative institution, and then puts forward the pertinent solutions to ensure the orderly development of the internal control of the accounting and promote the long-term development of the administrative institution.