现阶段,我国经济体制尚且处在转轨变型的特殊时期,事业单位的经济成分也逐渐呈现出多元化的趋势,而各种会计制度则在执行会计政策方面齐头并进。正是因为转轨变型时期的有关政策法规有待于完善及健全,一系列不规范的经济行为和复杂的经济现象才不断地涌现。对社会经济的健康有序发展而言,不规范经济行为是非常不利的,这就需要事业单位尽快采取有效措施,完善内部会计监督制度。本文针对我国事业单位的发展现状,详细分析了事业单位内部会计监督制度所存在的问题,并且深入探究了进一步完善事业单位内部会计监督制度的有效策略。 At this stage, the economic system of our country is still in a special period of transitional transformation. The economic composition of public institutions has also gradually shown a diversified trend, while various accounting systems go hand in hand in implementing accounting policies. It is precisely because of the transitional transformation of the relevant policies and regulations to be perfect and sound, a series of non-standard economic behavior and complex economic phenomena continue to emerge. As for the healthy and orderly development of social economy, it is very unfavorable not to regulate economic activities, which requires institutions to take effective measures as soon as possible to improve the internal accounting supervision system. In this paper, according to the current situation of the development of public institutions in our country, this paper analyzes the problems existing in the internal accounting supervision system in detail, and explores the effective strategies to further improve the internal accounting supervision system in public institutions.