行政事业单位管理,离不开内部控制的支撑,这主要是由于行政事业单位其自身的性质与特点所决定的。但是,就当前我国行政事业单位内部控制的现状来看,还存在很多现实问题亟待解决。基于此,本文在分析当前我国行政事业单位内部控制中存在问题的基础上,重点阐述了完善行政事业单位内部控制的对策。 Administrative management of public institutions is inseparable from the support of internal control, which is mainly due to the nature and characteristics of administrative institutions. However, judging from the status quo of the internal control of administrative units in our country, there are still many realistic problems to be solved urgently. Based on this, based on the analysis of the existing problems in the internal control of our country’s administrative institutions, this article focuses on the countermeasures to improve the internal control of administrative institutions.