我国事业单位内部控制是单位管理中的薄弱环节,现有的管理制度不同程度的限制了事业单位在社会公共服务中所发挥的作用,因此建立健全高效、科学的内部控制是事业单位管理工作的重点,也是社会发展的必然要求。文章分析了我国事业单位内部控制的现状,并借鉴了企业内部控制理论,提出了几点关于完善内部控制的措施。 The internal control of institutions in our country is the weak link in unit management. The current management system limits the function of public institutions in the public service to various degrees, therefore, to establish a sound and efficient internal control system is the key to the management of public institutions Emphasis is also a necessary requirement of social development. The article analyzes the status quo of the internal control of public institutions in our country, draws lessons from the internal control theory of the enterprise, and puts forward some measures to improve the internal control.