健全的内部控制对行政事业单位具有重要意义。本文围绕如何健全行政事业单位内部控制展开研究。在内部控制方面首先介绍了行政事业单位内部控制的含义、范围,之后介绍了内部控制对行政事业单位的意义,最后就如何健全行政事业单位内部控制提出了几点想法。 Sound internal control is of great importance to administrative institutions. This article focuses on how to improve the internal control of administrative institutions to conduct research. In terms of internal control, the author first introduces the meaning and scope of internal control of administrative institutions, then introduces the significance of internal control to administrative institutions, and finally puts forward some suggestions on how to improve the internal control of administrative institutions.