内部会计控制制度是现代企业管理理论的重要组成部分。目前行政事业单位的内部会计控制工作存在诸多问题,若不加以防范将会造成财务收支无法控制、会计信息失真等不良后果。本文从内部会计控制的特殊性着手,通过分析行政事业单位内部会计控制的现状,提出具体的对策。 Internal accounting control system is an important part of modern business management theory. At present, there are many problems in the internal accounting control work of the administrative units. If they are not to be prevented, they will cause unmanageable financial revenues and expenditures and distort accounting information. This article starts with the particularity of internal accounting control and puts forward specific countermeasures by analyzing the status quo of internal accounting control in administrative institutions.