随着市场经济体制的改革和日趋完善,行政事业单位尤其是政府部门内部控制逐渐的成为了内部控制规范改革的重要领域。本文就当前社会政府部门普遍存在的内控不足现象提出问题,认为政府部门内部控制建设势在必行,并针对问题提出一些政策建议,希望能对政府部门内部控制的建设提供一些理论的参考。 With the reform and perfection of the market economy system, the internal control of the administrative institutions, especially the government departments has gradually become an important area for the reform of the internal control norms. In this paper, the author puts forward some questions about the ubiquitous internal control deficiencies in current social government departments. It believes that the construction of internal control of government departments is imperative and some policy recommendations are put forward in the light of the problems. It hopes to provide some theoretical references for the construction of internal control of government departments.