随着当前国民经济的不断快速发展,我国事业单位内部控制机制所显现出的问题也日益突出,重点可以体现为对于事业单位内部控制机制的认知薄弱,会计部门职能人员的专业水平有待加强,行政单位资产管理杂乱无章,审计制度不完善等。创设健全、完善的事业单位内部控制机制,是事业单位能够有序发展的关键。 With the continuous rapid development of the national economy, the problems shown by the internal control mechanism of our country’s institutions have become increasingly prominent. The emphasis can be reflected in the weak awareness of the internal control mechanism of the institutions, the professionalism of the functional departments in the accounting department needs to be strengthened, Administrative units asset management chaotic, the audit system is not perfect. The establishment of a sound and sound internal control mechanism of public institutions is the key to the orderly development of public institutions.