事业单位是涉及到教育、交通、卫生等多个方面的社会服务组织,做好事业单位内部会计控制风险防范工作,能够有效提高事业单位的服务质量、增进社会福利、促进社会公益事业的发展。本文主要探讨了事业单位内部会计控制方面存在的问题,并针对这些问题提出几点措施,对降低事业单位内部会计控制风险具有一定的积极作用。 Institutions are social service organizations involved in various aspects such as education, transportation and public health. They should do a good job in preventing and controlling internal accounting control risks in institutions, and can effectively improve the service quality of public institutions, promote social welfare and promote the development of public welfare undertakings. This article mainly discusses the problems existing in the internal accounting control of PSU and puts forward some measures to solve these problems, which has certain positive effect on reducing the risk of accounting control in PSU.