行政事业单位内部控制涵盖其业务活动管理的各个层级、各个方面和各项业务环节。文章认为,随着市场经济的建立和发展,不同资金来源形式、不同组织形式、不同规模或类型的行政事业单位都可以结合其实际情况,从不同的角度入手,建立健全内部控制制度。 The internal control of the administrative institutions covers all levels, aspects and various business links of the management of their business activities. The article holds that, with the establishment and development of the market economy, administrative units with different sources of funding, different organizational forms, different scales or types of businesses may, with different perspectives, establish and improve the internal control system in light of their actual conditions.