事业单位的运作及管理机制与企业不同。目前大部分企业已经建立了较为完善的内部控制机制,但事业单位内部控制还存在着内控机制不健全、质量不高等情况。文章分析了事业单位内部控制的现状,并提出了加强事业单位内部控制的具体措施和建议。 Institutional operation and management mechanism and business is different. At present, most enterprises have established relatively perfect internal control mechanisms, but there are still some internal control mechanisms in the institutions which are not sound in internal control mechanism and of low quality. The article analyzes the status quo of the internal control of public institutions, and puts forward specific measures and suggestions to strengthen the internal control of public institutions.