内部控制在事业单位管理中占有核心地位,它对于促进事业单位各项工作的顺利展开有着重要的推动作用;事业单位与其他企业的内部控制有着不同之处,它是在我国行政体制改革不断深入的基础上而逐渐的完善起来的,其控制程度的好坏不仅会直接的影响到事业单位的正常运行,同时还会对我国国民经济的发展造成一定的威胁。因此,笔者指出了当前事业单位内部控制过程中存在的突出问题,并在此基础上制定了有效的对策用于其问题的解决,以期做到抛砖引玉的作用。 Internal control occupies a central position in the management of public institutions, which plays an important role in promoting the smooth development of public institutions. Public institutions have some differences from the internal control of other enterprises. The quality of its control will not only directly affect the normal operation of public institutions, but will also pose a certain threat to the development of our national economy. Therefore, the author points out the prominent problems existing in the process of internal control of the current institution, and on this basis, formulates effective countermeasures for the solution of its problems in order to attract more people.