资金运行是单位主体经济活动的体现,资金管理水平将在很大程度上决定整个行政事业单位财务管理的效益,也将直接影响行政事业单位运转效率与水平。当前,基层行政事业单位普遍开展资金内控管理,但仍然存在一些弊端,本文通过分析基层行政事业单位在资金使用、分配和管理过程中存在的薄弱环节,找出问题症结所在,提出加强资金内控管理的建议和方向。 The operation of capital is the embodiment of the economic activity of the main unit, and the level of fund management will largely determine the benefit of the financial management of the entire administrative institution. It will also directly affect the operational efficiency and standard of administrative institutions. At present, grass-roots administrative institutions generally carry out internal control of funds, but there are still some drawbacks. By analyzing the weak links in the use, distribution and management of funds in basic-level administrative units, this paper finds out the crux of the problem and proposes to strengthen the internal control of funds Suggestions and directions.