国库支付制度与内部控制是相互联系、相互促进的。但是在某些行政事业单位内部,二者却没发挥应有的作用。由于我国国库支付制度开展时间较短,很多内容还不完善,因此其优点在行政事业单位的内部控制中没有充分发挥。本文介绍了国库支付制度下行政事业单位内部控制的现状,并且概括了其重要性,最后提出了国库支付制度下行政事业单位内部控制的措施,有一定的现实意义。 The treasury payment system and internal control are interrelated and mutually reinforcing. However, in some administrative units, the two did not play their due role. Because of the short time of the system of treasury payment in our country and many of the contents are not perfect, its advantages are not fully exerted in the internal control of administrative institutions. This paper introduces the status quo of the internal control of the administrative units under the state treasury payment system and summarizes its importance. Finally, it puts forward the measures of the internal control of the administrative units under the treasury payment system, which has some practical significance.