行政事业单位是我国权利机关,在对外进行管理的基础上,也需要加强对内的管理。对内的管理是提升行政事业单位工作效率的有效途径,也是必要的手段之一。本文在论述内部控制制度应注意的问题及应处理的关系的基础上,逐步深化,揭示出其中控制的具体方法,从而在理论层面上,论证内部控制的必要性。 Administrative units are the organs of power in our country. On the basis of external management, we also need to strengthen internal management. Internal management is to improve the efficiency of administrative institutions an effective way, but also one of the necessary means. On the basis of discussing the problems that should be paid attention to and the relations to be dealt with, this paper gradually deepens and reveals the specific methods of control in order to demonstrate the necessity of internal control at the theoretical level.