在行政事业单位的内部管理中,财务会计管理占据着核心位置,因此,其财务会计内部控制效果的好坏会直接影响财政资金的使用状况以及行政事业单位的公共服务水平,基于此,本文从行政事业单位财政会计的基本特点出发,结合目前我国行政事业单位财务会计内部控制中存在的问题,对相关的管理对策进行探究,以期对提高我国行政事业单位的内部管理效果有所助益。 In the internal management of administrative units, financial accounting management occupies the core position, therefore, the effectiveness of its internal control of financial accounting will directly affect the use of financial resources and public service levels of administrative institutions. Based on this, Based on the basic characteristics of fiscal accounting of administrative institutions, combined with the existing problems in the internal control of financial accounting of administrative institutions in our country, the related management strategies are explored in order to improve the internal management of administrative units in our country.