内部控制是现代企事业单位进行经营管理工作的重要组成部分。在我国现阶段情况下,大多是企业已经有建立内控系统的意识,但是事业单位这方面的意识比较薄弱,因为其非营利性的特点,没有创新的愿望,没有压缩成本的动力。但是随着我国经济体制改革的深入,事业单位想要完成其为社会提供福利的使命,必须建立健全的内部控制系统。文章分析了我国事业单位内部控制方面存在的问题,并针对这些问题,提出了相应的解决办法。 Internal control is an important part of the operation and management of modern enterprises and institutions. At the present stage of our country, most enterprises are already aware of the establishment of an internal control system. However, the awareness of institutions in this respect is relatively weak because of their non-profit characteristics, their lack of innovative desire and their lack of incentive to reduce costs. However, with the deepening of China’s economic reform, institutions that want to fulfill their mission of providing benefits to the society must establish a sound internal control system. The article analyzes the problems existing in the internal control of public institutions in our country and puts forward corresponding solutions to these problems.