近年来,我国的经济快速发展,经济建设也在不断完善。然而行政事业单位的内部控制制度的发展脚步却无法跟上当前的经济体制。单位领导的不重视以及财务人员专业素质不达标等问题导致了单位内部控制制度的建设只有表面而没有实质,这对于行政事业单位的发展非常不利。因此,尽快建立并完善行政事业单位的内部控制制度尤为重要。 In recent years, China’s economy has developed rapidly and its economic construction is also constantly improving. However, the pace of development of the internal control system of administrative units can not keep pace with the current economic system. The lack of attention of the unit leaders and the non-compliance of the professional qualities of the finance staff led to the fact that the construction of the internal control system of the unit was superficial and without substance, which was very unfavorable to the development of the administrative institutions. Therefore, establishing and improving the internal control system of administrative institutions as soon as possible is particularly important.