自收自支事业单位走入市场竞争,是事业单位改革的必然趋势。目前自收自支事业单位内控工作中暴露出的许多问题,会造成经营风险隐患,需要引起主管部门的重视。文章通过自收自支事业单位内部控制的现状,分析存在的问题,并进一步阐述完善自收自支事业单位内部控制的思路。 Self-employed institutions to enter the market competition, is the inevitable trend of the reform institutions. At present, many problems exposed in the internal control work of self-supporting public institutions cause the potential risks of business operation and require the attention of the competent departments. The article analyzes the existing problems through the status quo of internal control of self-employed institutions and further elaborates the ideas of improving the internal control of self-employed institutions.