随着事业单位改革的深入,绩效管理的出现,内部会计控制正逐渐被事业单位所重视。本文主要从内部会计控制的含义、作用、事业单位中存在的问题及处理意见等几个方面进行论述,主要阐速了内部会计控制在事业单位中的重要作用,它是财务管理的重要组成部分,也是事业单位转变经营机制,提高服务质量的必经之路。 With the reform of public institutions and the emergence of performance management, the internal accounting control is gradually being taken seriously by the public institutions. This article mainly discusses the meaning and function of the internal accounting control, the problems existing in the institution and the handling opinions, and mainly clarifies the important role of internal accounting control in public institutions. It is an important part of financial management , But also the only way for institutions to change their management mechanism and improve their service quality.