事业单位的会计内部控制,是整个内部控制体系的核心与基础。优化会计内部控制,不仅可以规避事业单位的财务风险,也可以帮助事业单位提高会计信息的质量。为完善事业单位的会计内部控制,本文将着重讨论事业单位现存的会计内部控制的问题与优化会计内部控制的具体对策。 Institutional accounting internal control, is the core and foundation of the entire internal control system. Optimizing the internal control of accounting can not only avoid the financial risks of institutions, but also help institutions to improve the quality of accounting information. In order to perfect the accounting internal control of public institutions, this article will focus on the problems existing in the internal control of accounting institutions and the specific countermeasures to optimize the internal control of accounting.