传统的行政事业单位内部控制往往将财务管理与成本控制相剥离,在非财会专业行政人员的管理下成为两个单独的体系,这种内控模式显然无法适应新时期行政事业单位发展的需要。对此,本文讨论了财务管理与成本控制融合下行政事业单位内控模式的构建,旨在为提升其内部管理质量而献计献策。 The traditional internal control of administrative institutions tends to separate financial management from cost control and become two separate systems under the management of non-accounting professional administrative staff. This internal control model obviously can not meet the needs of the development of administrative institutions in the new era. In this regard, this article discusses the construction of the internal control model of the administrative units under the integration of financial management and cost control, and aims to offer advice and suggestions in order to enhance the quality of its internal management.