内部控制是由单位管理层及其全体员工共同实施的、旨在实现控制目标的过程,是现代管理的重要组成部分。目前许多事业单位对内部控制不够重视,严重影响了单位的工作效率。文章在分析事业单位内部控制建设的必要性和目前事业单位内部控制中存在问题的基础上,提出了建立和完善事业单位内部控制的主要措施。 Internal control is implemented jointly by the management of the unit and all its employees to achieve the goal of control and is an important part of modern management. At present, many institutions do not pay enough attention to internal control and seriously affect the work efficiency of their units. Based on the analysis of the necessity of the construction of internal control in public institutions and the existing problems in the internal control of public institutions, the article puts forward the main measures to establish and improve the internal control of public institutions.