有的行政事业单位对内控制度的制定和执行流于形式,使内部控制制度在行政事业单位中起不到应有的作用。本文首先分析目前行政事业单位内部控制制度存在的不足,,然后从行政事业单位内部控制制度在完善行政事业单位提高人员素质、部门预算、信息沟通等方面提出具体措施为行政事业单位建立和完善内部控制制度。 Some administrative institutions make the formulation and implementation of the internal control system a mere formality, so that the internal control system does not play its due role in the administrative institutions. First of all, this article analyzes the existing problems in the internal control system of the administrative units, and then puts forward concrete measures from the internal control system of the administrative units to improve the quality of personnel, departmental budgets and information communication in the administrative institutions to establish and perfect the internal administrative units Control system.