现阶段,随着市场经济体制改革的深化,公共财政资金的管理与监督不断加强,国库单一账户管理制度体系逐渐得到建立和完善,财政资金管理机制不断规范,行政事业单位的财政资金使用效益进一步提高,促进了社会主义市场经济体制的完善。与此紧密相关的是逐步建立行政事业单位零余额账户的管理,并将其全面推行,加强内部控制。本文对行政事业单位零余额账户的内部控制的不完善之处进行了分析,并对行政事业单位零余额账户的内部控制的具体操作提出了几点思考。 At the present stage, with the deepening of the reform of the market economy, the management and supervision of public finance funds have been continuously strengthened. The system of single-account treasury management system has gradually been established and improved. The regulatory mechanism of fiscal funds has been continuously standardized and the efficiency of the use of financial funds by administrative units has been further enhanced Improve and promote the improvement of the socialist market economic system. Closely related to this is the gradual establishment of the management of zero-balance accounts in administrative units, and the full implementation of the system to strengthen internal control. This article analyzes the imperfection of the internal control of the zero balance accounts of the administrative institutions and puts forward some thoughts on the specific operations of the internal control of the zero balance accounts of the administrative institutions.