现在,我国工业的不断发展对各类产品的需求量越来越多,行政事业单位实现了高速的发展,但是,其在发展的过程中,还有一些质素制约着其发展的速度,降低了行政事业单位生产和发展的安全性和可靠性,其中最主要的原因就在于行政事业单位内部控制制度存在一定的问题,导致了行政事业单位的资金不能以最大的限度得意利用。本文通过分析行政事业单位内部控制应该建立的有效制度,从而使我国的行政事业单位能够更加稳定的发展 Nowadays, with the continuous development of our country’s industries, there is an increasing demand for various kinds of products and the administrative units have achieved rapid development. However, in the course of their development, there are still some other factors that restrict the pace of their development and reduce them The main reason for the safety and reliability of the production and development of administrative units lies in the fact that there are some problems in the internal control system of administrative units and that the funds of administrative units can not be used to the maximum extent. In this paper, by analyzing the effective system that the internal control of the administrative institutions should establish, so that the administrative units in our country can develop more steadily