事业单位是我国社会管理和公共服务职能的主要载体,是政府经济和社会管理的重要组成部分,对国民经济和国计民生具有十分重要的作用。事业单位的管理水平直接影响财政资金的使用效益,内部控制作为管理的核心内容,其水平的高低直接决定着整体管理效率的高低。因为事业单位在经济方面的业务和企业相比较而言,牵涉的环节和部位等都不多,所以,事业单位对内部控制在认识上普遍重视不够,执行上也不到位,导致事业单位内部控制存在一定的问题。本文立足于事业单位的特点,对当前一个时期我国事业单位在内部控制方面存在的一些问题进行分析,并提出具体完善措施及建议。以期能为相关事业单位管理体制机制改革提供新的参考思路和依据。 Institutions are the major carriers of our social management and public service functions, and are an important part of the government’s economic and social management. They play an important role in the national economy and the national economy and the people’s livelihood. The management level of public institutions directly affects the use efficiency of financial funds. As the core of management, internal control directly determines the overall management efficiency. Because the business units in the economy and enterprises in comparison, the links involved and parts are not many, so the public awareness of internal control is generally inadequate attention to the implementation is not in place, leading to the internal control of institutions There are some problems. Based on the characteristics of public institutions, this article analyzes some existing problems of our country’s public institutions in internal control in the current period, and puts forward specific measures and suggestions for improvement. With a view to provide new reference ideas and basis for the reform of institutional mechanisms for the relevant institutions.