随着事业单位因内部失控而出现的如舞弊、腐败、经营不利、国有资产流失等问题,使得内部控制的重要性日益突出。在这种情况下,加强和完善事业单位内部控制建设,构建适合事业单位内部控制体系显得十分重要,本文对事业单位内部控制问题与对策进行由浅入深地探讨。 The problems of internal control such as fraud, corruption, unfavorable management and the loss of state-owned assets have emerged as institutions are out of control. As a result, the importance of internal control has become increasingly prominent. Under such circumstances, it is very important to strengthen and perfect the construction of internal control in public institutions and to construct an internal control system suitable for public institutions. This article discusses the problems and countermeasures in the internal control of public institutions.