PAGE\*MERGEFORMAT11PAGE\*MERGEFORMAT0摘要在行政事业单位体制进行变革、社会主义市场经济得到发展之后，社会大众开始更加重视行政事业单位信息公布的程度以及内容。然而，国内行政事业机构内部管控的发展并未紧随经济发展进程，因此在一定层面上影响了行政事业机构的综合效率和利益的提升，阻碍了行政组织威信力的提高。因此，加强和创建行政事业机构内部管控系统具备显著的现实影响。本文最初叙述了行政事业单位自身管控定义以及元素；之后探究行政事业机构内部控制出现的现实问题，包含管控观念薄弱、工作人员道德诚信理念丧失、风险评估制度缺乏、内控体制不健全、体制贯彻实施不足、内部信息交流不顺畅、监督制度缺少等。基于上述问题指出下面的处理方式：提升内部控制观念、强化会计人员道德诚信理念、健全风险评估制度、创建健全的内部控制体制、强化内控体制的贯彻力度、创建多方式的信息沟通制度、加强内部控制监管。关键词：行政事业单位；风险评估；内部控制PAGE\*MERGEFORMAT22PAGE\*MERGEFORMAT1AbstractAfterthereformoftheadministrativeinstitutionsystemandthedevelopmentofthesocialistmarketeconomy,thecommunitybegantopaymoreattentiontothedegreeandcontentoftheinformationdisclosureoftheadministrativeinstitutions.However,thedevelopmentofinternalcontrolofdomesticadministrativeinstitutionshasnotkeptpacewiththeeconomicdevelopment,whichlimitstheefficiencyoftheadministrativeinstitutionsandtheimprovementofeconomicintereststoagreatextent,whichisnotconducivetotheimprovementofthecredibilityoftheadministrativeorgans.Therefore,itisveryimportanttostrengthenandestablishtheinternalcontrolsystemofadministrativeinstitutions.Thispaperfirstelaboratesthebackgroundoftheinternalcontroloftheadministrativeinstitutionsandtheresearchsituationathomeandabroad.Secondly,itelaboratestheconceptofinternalcontrolandthebasisoftheelementsoftheadministrativeinstitutions,andthenpointsouttheproblemsexistingintheinternalcontroloftheadministrativeinstitutions,includingtheinternalcontrolconsciousnessThelackofintegrityoftheaccountingpersonnel,thelackofgovernancemode,theimperfectinternalcontrolsystem,thelimitedimplementationofinternalcontrolsystem,thelackofinternalinformationcommunicationandthelackofsupervisionmechanism.Inordertoimprovetheinternalcontrolconsciousness,strengthentheconstructionoftheconceptofmoralintegrityofaccountingpersonnel,perfectthegovernancemode,establishperfectinternalcontrolsystem,strengthentheimplementationofinternalcontrolsystem,establishmulti-channelinformationcommunicationmechanismandstrengthenin