随着市场经济的迅速发展和社会经济体制改革的不断深入,财务管理在事业单位中已处于核心地位,财务会计信息对于事业单位的历史经营成果、资产权益状况、未来经济决策都起到了至关重要的作用,因此我们必须有一套完整的事业单位财务会计内部控制制度以确保事业单位财务工作的顺利开展和提高事业单位的财务会计信息质量。目前我国事业单位的内部控制还存在一些不足,文章阐述了一些财务会计内部控制的相关知识,列举了一些目前事业单位财务会计内部控制中存在的问题,提出了一些解决这些问题的建议。 With the rapid development of market economy and the continuous deepening of social and economic reform, financial management has been at the core of public institutions, and financial and accounting information has been crucial to the historical operating results of public institutions, the rights and interests of assets, and future economic decisions Therefore, we must have a complete internal control system of financial and accounting institutions to ensure the smooth progress of the financial work of institutions and improve the financial and accounting information quality of the institutions. At present, there are still some deficiencies in the internal control of public institutions in our country. The article expounds some related knowledge about internal control of financial accounting, lists some existing problems in the internal control of financial accounting at present, and puts forward some suggestions to solve these problems.