内部控制,是事业单位防范风险、优化资源配置,实现其经营目标的保证,有利于推进改革,维持其长远发展。本文结合美国COSO内部控制概念框架,分析了我国事业单位内部控制存在的问题,并针对这些问题提出了相应的改进措施。 Internal control is a guarantee for institutions to guard against risks, optimize the allocation of resources and achieve their business objectives, which is conducive to promoting reforms and maintaining their long-term development. Based on the concept framework of internal control of COSO in the United States, this paper analyzes the problems existing in the internal control of public institutions in our country and puts forward some corresponding improvement measures to solve these problems.