会计内部控制是事业单位内控体系的重要组成部分,对提高事业单位会计信息质量,提升会计工作效率,确保有关法律法规有效执行等均具有重要作用。当前,事业单位的会计内部控制工作仍然存在一定的问题,本文针对这些问题进行了分析,并提出加强事业单位会计内部控制的相关策略。 Internal control of accounting is an important part of internal control system of institutions, which plays an important role in improving the quality of accounting information in public institutions, enhancing the efficiency of accounting work, ensuring the effective implementation of relevant laws and regulations. At present, there are still some problems in the internal control of public institutions of accounting. This article analyzes these problems and puts forward some strategies to strengthen the internal control of public institutions.