内部控制建设水平的高低对于行政事业单位提高其社会公共服务水平,提高行政资源使用效率,提升其行政效能有着重要的作用。笔者在此结合内部控制规范的颁布实施,针对目前国内行政事业单位内部控制建设存在的难点,提出了自己的对策与建议。 The level of internal control construction plays an important role for administrative units to improve their social public service level, improve the efficiency of administrative resources use and enhance their administrative efficiency. The author hereby promulgates its own countermeasures and suggestions in light of the promulgation and implementation of the internal control norms and the difficulties existing in the internal control of the domestic administrative units.