我国现代企业内部控制在现代市场经济日益发展的今天,事业单位会计内部控制得到一定程度的发展。然而,许多问题仍存在于当前我国事业单位会计内部控制与监督工作之中。针对事业单位会计内部控制与监督进行一定的分析是本文的主要目的,并提出了一些相应的整改措施,以最大程度提高事业内部控制成效。 Today’s modern enterprise internal control in the modern market economy is growing day by day, the internal control of the accounting department of the institution has been a certain degree of development. However, many problems still exist in the current internal control and supervision of public institutions in China. The analysis of the internal control and supervision of the internal accounting institution is the main purpose of this article and some corresponding rectification measures are put forward so as to maximize the effectiveness of the internal control of the enterprise.