随着我国经济体制改革的不断深入,行政事业单位的内部控制问题越来越受到人们的关注,行政事业单位的内部控制直接影响行政事业单位进行经济活动中的各项资料的完整性与准确性,对监督管理行政事业单位所有经济行为以及保护国有资产安全具有重要作用,因此;加强我国行政事业单位会计内部控制日益成为社会与国家发展的迫切要求。 With the continuous deepening of China’s economic system reform, the internal control of administrative units has drawn more and more attention. The internal control of administrative units has a direct impact on the integrity and accuracy of various data in the economic activities of administrative units , Which plays an important role in supervising and managing all economic activities of administrative institutions and in protecting the safety of state-owned assets. Therefore, strengthening the internal control of accounting in administrative units in our country has become an urgent requirement for social and national development.