内部控制制度是现代管理理论的重要组成部分。行政事业单位虽然不是赢利单位,但其建立有效的内部控制制度具有重要的现实意义,不仅可以规范单位的管理,促进各项工作的顺利开展,保护各类资产的安全性和完整性,也可以有效地堵住漏洞,防止各种舞弊和腐败的发生。文章分析了事业单位内部控制存在的问题与对策。 Internal control system is an important part of modern management theory. Although it is not a profit-making unit, the establishment of an effective internal control system is of great practical significance. It can not only regulate the management of units, promote the smooth development of various work, protect the safety and integrity of various assets, Effectively block loopholes and prevent all kinds of fraud and corruption from happening. The article analyzes the problems and countermeasures of internal control in public institutions.