笔者在召陵区财政局国库支付中心工作10多年来,对行政事业单位资金收付进行监督的过程中,发现大部分单位的内部控制存在严重问题,直接影响了会计信息质量,限制了事业行政单位的工作效果和效率,在此也影响了财政各项任务的完成和部门预算指标的实施,为此需要引起各个部门重视和加强行政事业单位内部有效控制工作的调研, In the process of supervising funds collection and payment in administrative institutions over the past 10 years and more, over 10 years of work in the State Treasury Payment Center in Zhaoling District, I found that most of the units have serious internal control problems that directly affect the quality of accounting information and limit the administrative The work effectiveness and efficiency of the units also affect the completion of all financial tasks and the implementation of the departmental budget targets. Therefore, it is necessary to arouse the departments concerned to pay attention to and strengthen the research on the effective internal control of administrative units,