行政单位所属协会的非政府性、非营利性等性质决定了其特殊性,由于其内控存在职能不清、制度不完善等问题,笔者提出理顺权属关系、健全制度等对策。 Due to the non-governmental and non-profit nature of the associations affiliated to the administrative units, their particularities are determined. Due to the unclear functions of the internal control and the imperfect systems, the author puts forward some countermeasures such as rationalizing the ownership and improving the system.