目前,随着社会主义市场经济的发展,文化事业单位在不断的改革自身体制,对财务管理的要求也在不断的提高,这就需要将财务管理和内部控制进行有效的结合。故本文就文化事业单位在内部控制之下的财务管理模式的构建进行进一步的探讨,以提高公共文化服务的效率和效果,促进文化事业单位更好更快的发展。 At present, with the development of the socialist market economy, cultural institutions are constantly reforming their own systems and constantly increasing their demands for financial management. This requires an effective combination of financial management and internal control. Therefore, this article further explores the construction of financial management mode under the internal control of cultural institutions in order to improve the efficiency and effectiveness of public cultural services and promote the better and faster development of cultural institutions.