内部控制是事业单位确保资产安全完整、促进经济活动合法合规、强化风险管理的重要保障。由于运营目标和服务职能的特殊性,加强内部控制,对提高事业单位管理效率意义重大。目前,随着我国社会主义市场经济快速发展,事业单位内外部环境不断变化,面临着各种挑战。这种情况下,我国事业单位内部控制体系还存在着各种弊端,内部控制制度体系不健全、财务会计基础工作不规范、监督机制不完善等现象还存在,导致事业单位难以充分发挥社会公共服务职能。本文从事业单位内部控制存在的问题出发,就如何加强我国事业单位内部控制建设提出对策和建议。 Internal control is an important guarantee for institutions to ensure the safety and integrity of assets, promote lawful compliance with economic activities and strengthen risk management. Due to the particularity of operational goals and service functions, strengthening internal control is of great significance to improving the management efficiency of public institutions. At present, with the rapid development of the socialist market economy in our country, the internal and external environment of the institutions is constantly changing and faces various challenges. Under such circumstances, there still exist various defects in the internal control system of institutions in our country, the system of internal control system is not perfect, the basic work of financial accounting is not standardized, the supervision mechanism is imperfect and so on, which makes it difficult for public institutions to give full play to social public services Function. Based on the problems existing in the internal control of the institutions, this paper puts forward some countermeasures and suggestions on how to strengthen the internal control in our institutions.