改革开放以来,我国社会不断进步,事业单位的职能也发生了一定的变化,原有的内部控制制度已经不能够满足单位运营需要,一些问题逐渐暴露出来,不利于单位稳健发展。本文对事业单位内部控制制度的构建及完善进行了探析,指出了现阶段事业单位内部控制上存在的不足,并针对这些不足之处提出了完善建议。 Since the reform and opening up, the social progress of our country has made certain changes in the functions of public institutions. The original internal control system can no longer meet the operational needs of the units and some problems are exposed gradually, which is not conducive to the steady development of the units. This paper analyzes the construction and perfection of the internal control system of the institution, points out the shortcomings in the internal control of the institution at this stage, and puts forward the perfect suggestions according to these shortcomings.