内部控制是现代管理理论的重要组成部分,是一种以预防为主的制度。我国行政事业单位有其特殊性。目前,我国行政事业单位内部控制在执行过程和实施效果等方面都存在着很多问题。文章就眼下行政事业单位的内部控制的作用和面临的困境进行探讨,并对内部控制的改进和完善提出建议。 Internal control is an important part of modern management theory and a predominantly prevention system. China’s administrative institutions have their own particularity. At present, there are many problems in the implementation process and implementation effect of the internal control of the administrative units in our country. This article discusses the function and the dilemma of the internal control of the administrative institutions nowadays and puts forward suggestions on the improvement and improvement of the internal control.