通过建立有效的内控制度,不仅可以规范单位的管理,促进各项工作的顺利开展,保护各类资产的安全性和完整性,对防止财务风险、提高管理水平、严格财经纪律有着极其重要的作用,而且可以有效地防止各种舞弊和腐败的发生。文章从内部控制特殊性着手,通过分析行政事业单位内部会计控制的现状,提出具体的措施和对策。 By establishing an effective internal control system, it not only can standardize the management of units, promote the smooth development of various work and protect the safety and integrity of various assets, but also play an extremely important role in preventing financial risks, improving management levels and strictly disciplining financial and economic policies , But also can effectively prevent all kinds of fraud and corruption. The article starts with the particularity of internal control and puts forward specific measures and countermeasures by analyzing the status quo of internal accounting control in administrative institutions.