做好对行政事业单位内部会计的控制,要正视行政事业单位内部会计控制失效的表现。在此基础上,着力提高单位领导和会计人员的责任意识,提高会计人员素质,建立健全单位的内部会计控制制度,发挥财政与审计部门作用,完善行政事业单位内部会计控制体系。 To do a good job of controlling internal accounting of administrative institutions, we must face up to the failure of internal accounting control in administrative institutions. On this basis, efforts should be made to improve the sense of responsibility of unit leaders and accountants, improve the quality of accountants, establish and improve the unit’s internal accounting control system, give play to the role of finance and auditing departments, and improve the internal accounting control system of administrative units.