随着我国财政体制改革的不断深入,新出台的《事业单位财务规则》和《行政事业单位内部控制规范(试行)》财会【2012】21号文对行政事业单位提出了新的要求。本文以行政事业单位内部控制制度为切入点,在分析行政事业单位内部控制制度的困境的基础上,探讨了突破行政事业单位内部控制制度困境的出路,以期为行政事业单位内部控制提供参考。 With the continuous deepening of China’s financial system reform, the newly promulgated “Financial Rules of Public Institutions” and “Accounting Standards for Internal Control of Administrative Units (Trial)” [2012] No. 21 put forward new requirements for administrative institutions. Based on the analysis of the dilemma of the internal control system of administrative institutions, this article explores the way out of the dilemma of breaking through the internal control system of administrative institutions in order to provide reference for the internal control of administrative institutions.