事业单位内部控制有效性的影响因素多种多样,提高事业单位内部控制有效性必须构建完善的内部控制管理体系。本文首先概述了事业单位内部控制及有效性涵义,进而重点在内部控制环境、风险评估、控制活动、评价监督以及信息沟通等有效性影响因素方面,系统的论述了完善事业单位内部控制管理的具体实施策略。 The influencing factors of the effectiveness of the internal control of the institutions vary from one to another. To improve the effectiveness of the internal control of the institutions, a sound internal control management system must be established. This article first outlines the meaning of the internal control and effectiveness of the institutions, and then focuses on the internal control environment, risk assessment, control activities, evaluation and supervision and information communication and other factors affecting the effectiveness of the system to discuss the specific internal control and management institutions to improve the specific Implementation Strategy.