随着市场竞争的愈加激烈,如何增强科研事业单位竞争力成为社会的焦点问题。科研事业单位若想得到长足的发展,不断提高科研能力,就要解决部门协调能力缺乏、工作效率低下、资金流转不畅通、资产管理懈怠等内部管理问题。本文深入分析了当前科研事业单位内部控制存在的问题,并提出了一些可行的改进内部控制体系的建议。 With the increasingly fierce market competition, how to enhance the competitiveness of research institutes has become the focus of society. If research institutes want to make great progress and continuously improve their research ability, it is necessary to solve internal management problems such as lack of coordination ability in the departments, inefficiency of work, unblocked circulation of funds and slackening of asset management. This paper analyzes in depth the problems existing in the internal control of research institutes and puts forward some suggestions on how to improve the internal control system.