我国社会经济体制的改革在不断发展、不断创新,尤其事业单位的改革更加深入。社会的进步大大提升了对事业单位管理能力的重视,并且对内部的财务管理能力要求更高。对新时期的事业单位而言,优化内部的会计控制是提升财务管理能力的基础保障。本文简要介绍了事业单位会计控制,并分析了会计控制工作中存在的各类问题和优化建议。 The reform of China’s social and economic system is under continuous development and constant innovation. In particular, the reform of public institutions is further deepened. The progress of society has greatly enhanced the emphasis on the management capacity of public institutions and the higher the internal financial management capacity. For the institutions in the new era, optimizing internal accounting controls is the basic guarantee for improving financial management capabilities. This article briefly introduces the accounting control in public institutions and analyzes various problems and optimization suggestions in the accounting control work.