随着市场经济的发展和经济体制改革的深化,加强事业单位内部控制体系的构建已经成为一种趋势。它对规范事业单位管理,提高会计信息质量、保证财政资金安全、提升资金使用效率、预防腐败具有重要作用。本文从事业单位进行内部控制体系构建的必要性入手,进一步探讨事业单位内部控制体系构建中存在的问题,并提出改进的建议,旨在为事业单位内控体系的构建提供参考。 With the development of market economy and the deepening of economic system reform, it has become a trend to strengthen the construction of the internal control system in public institutions. It plays an important role in regulating the management of public institutions, improving the quality of accounting information, ensuring the safety of financial funds, improving the efficiency of capital utilization and preventing corruption. This article starts from the necessity of constructing the internal control system of the institution, further discusses the problems existing in the construction of the internal control system of the institution, and puts forward the suggestion of improvement in order to provide a reference for the construction of the internal control system of the institution.