现代行政是一种裁量型行政,发挥行政裁量的积极作用,能够促进公平行政,但实践中也存在被滥用的危险。政府内部监控是一种重要的政府自我约束机制。本文通过分析内部监控是推进行政裁量科学化的保障,提出完善政府内部监控制度设计的建议。 Modern administration is a kind of discretionary administration, exerting the positive role of administrative discretion and promoting fair administration, but in practice there is also the danger of being abused. Government internal control is an important government self-restraint mechanism. This article analyzes the internal control is to promote the scientific protection of administrative discretion, put forward to improve the government’s internal control system design recommendations.