CAJ | 학술논문

行政事业单位在社会主义市场经济条件下的中国有着不可取代的地位，行政事业单位的发展直接推动了整个社会公共服务质量和公共管理水平的提高。一个优良的内部控制制度能够保证行政事业单位的工作切实有效，保证行政事业单位保质保量的完成其管理公共事务，提供公共服务等工作。
행정사업단위재사회주의시장경제조건하적중국유착불가취대적지위，행정사업단위적발전직접추동료정개사회공공복무질량화공공관리수평적제고。일개우량적내부공제제도능구보증행정사업단위적공작절실유효，보증행정사업단위보질보량적완성기관리공공사무，제공공공복무등공작。
Under the socialist market economy system, the administrative institution occupies an irreplaceably im-portant role in China, the development of which can directly boost the quality of social public service and raise the level of public administration. A fine internal control system of the administrative institution will ensure its ef-fective work and guarantee its high-qualified management of public affairs, excellent provision of public service and so on. Based upon the present internal accounting control system, this paper analyses the existent problems therein and proposes the countermeasures accordingly.