在我国公共财政体制改革的不断深化下,我国事业单位基本形成了较为完善的财务管理框架,但是如何进一步建立精细化的财务管理模式仍旧需要不断的探索。文章将以优化财会内部控制为视角,透过财会内部控制的精细化来谈事业单位财务管理的精细化。 With the continuous deepening of the public financial system reform in our country, our country’s public institutions have basically formed a relatively complete financial management framework. However, how to further establish a refined financial management model still requires constant exploration. The article will optimize the internal control of accounting as the perspective, through the refinement of the internal control of accounting to talk about the refinement of the financial management of institutions.