财务会计内部控制是一个单位内部各种管理控制的核心,关系到事业单位资产的安全完整,关系到会计资料对事业单位活动反映的正确性和可靠性。与企业相比,我国事业单位的财务会计内部控制建设相对滞后。事业单位作为国家政策的直接贯彻和执行者,其收入来源主要是财政资金,目前财务会计内部控制制度建设普遍较弱,从而制约了事业单位的工作效率,影响了事业单位会计信息的真实性。本文对当前当前事业单位财务会计内部控制存在的问题进行了剖析,在此基础上,提出了事业单位财务会计内部控制的实现途径。 The internal control of financial accounting is the core of various management and control within a unit, related to the safety and integrity of the assets of the institution, and the correctness and reliability of the accounting data reflected in the activities of the institution. Compared with the enterprises, the internal control of financial institutions in our country is lagging behind. As a direct implementation and performer of national policies, public institutions mainly derive their income from financial resources. At present, the internal control system of financial accounting is generally weak, which restricts the efficiency of public institutions and affects the authenticity of accounting information in public institutions. This paper analyzes the current problems in the internal control of financial accounting in current public institutions, and on this basis, puts forward the ways to realize the internal control of financial accounting in public institutions.