建立健全有效的内部会计控制制度对行政事业单位来说至关重要,内部会计控制制度是行政事业单位的控制核心,是防控财务风险的基本要素。本文就行政事业单位内部会计控制的现状进行了初步的探讨,提出了内部会计控制的措施和对策,以提高行政事业单位财务管理水平。 Establishing a sound and effective internal accounting control system is very important to administrative institutions. The internal accounting control system is the control core of administrative institutions and is the basic element of preventing and controlling financial risks. This article has carried on preliminary discussion to the present situation of the internal accounting control in the administrative institution, proposed the measure and the countermeasure of the internal accounting control, in order to improve the financial management level of the administrative institution.