自2012年党中央“八项规定”“六项禁令”出台以来,“三公”经费的使用受到社会各界的高度重视。当前如何确保“三公”经费能够严格按照要求被使用是一个亟待解决的问题,相关部门应当以内部控制管理工作为突破口,采取科学、合理的措施提高三公经费的使用效率,尽可能地实现资源优化配置,为各项工作顺利开展提供一定保障。本文就行政事业单位“三公”经费内部控制所存在的问题及对策进行了深入讨论,文章首先阐述了“三公”经费的研究背景,然后讨论了现阶段行政事业单位“三公”经费支出管理不良现象,之后从内部控制角度出发分析现阶段行政事业单位“三公”经费不当管理原因,最后提出了几点对策。 Since the introduction of the “Eight Provisions” and “Six Provisions” by the Party Central Committee in 2012, the use of the “Three Guarantees” funds has drawn great attention from all sectors of society. At present, how to ensure that the “Three Guarantees” funds can be used strictly in accordance with the requirements is an urgent problem to be solved. Relevant departments should take internal control management as a breakthrough and adopt scientific and reasonable measures to improve the efficiency of using the funds of the three public funds so as to achieve as much as possible Optimize the allocation of resources for all work to provide a smooth guarantee. This article discusses in depth the problems and countermeasures of the internal control of the funds of administrative institutions and “three public” funds. The article first elaborates the research background of “three public funds”, and then discusses the current situation of administrative institutions After that, from the perspective of internal control, we analyzed the reasons for the improper management of the funds of administrative units and public officials in the current stage and finally put forward some countermeasures.