行政事业单位的内部控制是指通过会计工作和利用会计信息对行政事业单位依法行政事业的活动所进行的指挥、调节、约束和促进等活动，以提高行政事业单位的工作效率和社会效益。目前行政事业单位内部控制方面存在的主要问题主要体现在对资产处理（特别是财产清查）、预算编制、? The internal control of an administrative institution refers to the activities of command, regulation, restriction and promotion conducted by the administrative institutions through the accounting work and the utilization of accounting information to improve the working efficiency and social benefits of administrative institutions. At present, the main problems in the internal control of administrative units are mainly reflected in asset disposal (especially property inventory) and budget preparation.