“百万社保基金炒股”、“社保基金挪用案”等近几年来发生的重大侵占、私分以及挪用国有资产的案件表明,加强对行政事业单位的内部控制管理是尤为必要和重要的。虽然“六项禁令”、“八项规定”、三公经费公开“等一系列反腐倡廉活动的展开有效的提高了我国行政事业单位的内部管理水平,但在内部控制工作上仍然存在一定的问题和不足。本文就当前我国行政事业单位内部控制制度的建设情况简单分析和总结,并就如何进一步提高行政事业单位内部控制制度建设水平提出自己的建议和看法,以期更好的推动和促进我国行政事业单位的平稳、健康、良性发展。 The cases of major encroachment, misappropriation and misappropriation of state-owned assets in recent years have shown that it is especially necessary to strengthen the internal control and management of administrative institutions, and the cases of ”misappropriation of social insurance funds“ and ”misappropriation of social security funds“ important. Although a series of activities of combating corruption and promoting clean government, including the ”Six Prohibitions“, ”Eight Provisions“ and ”Three Public Funds Disclosure", have effectively raised the internal management level of administrative units in our country, There are still some problems and deficiencies.This article briefly analyzes and summarizes the current situation of the construction of the internal control system of the administrative units in our country and puts forward my own suggestions and opinions on how to further improve the internal control system of the administrative units in order to achieve a better Promote and Promote Smooth, Healthy and Healthy Development of Administrative Institutions in China.