内部控制作为一套完整的制度规范,是事业单位为了实现其目标,保证运作策略的有效执行,确保会计信息的真实准确性,在事业单位内部采取的调整、约束、规划、评价和控制的一系列方法、手续与措施的总称。其目标是合理保证事业单位的资产安全、经营管理的合法合规、财务报告以及相关信息真实完整。新时期,事业单位财务会计内部控制还存在若干问题,突出表现在事业单位内部控制制度不健全,采购及财务报销存在问题等方面,这里笔者根据自己的实践经验谈谈新时期完 Internal control as a complete set of institutional norms, is the institutions in order to achieve its goals, to ensure the effective implementation of operational strategies to ensure that the true accuracy of accounting information in the institutions to take internal adjustment, restraint, planning, evaluation and control of one Series of methods, procedures and measures in general. Its goal is to reasonably ensure the safety of the assets of the institutions, the legal compliance of the operation and management, and the true and complete financial reports and relevant information. In the new period, there are still some problems in the internal control of financial accounting in public institutions, which are highlighted in the aspects of the imperfect internal control system in institutions, the problems in purchasing and financial reimbursement, etc. Here the author talks about his own practical experience