目前我国事业单位的财务管理存在很多风险,内控体系不健全,风险管理水平低下,不能有效地对单位内部实施风险控制。如何利用有效地内部控制手段来加强财务风险管理,是事业单位发展中必须要考虑的重要问题。文章着重分析了现代事业单位的各种弊端,并对其改革措施提出一些见解。 At present, there are many risks in the financial management of public institutions in our country. The internal control system is not perfect and the level of risk management is low, which can not effectively control the risks within the unit. How to use effective internal control measures to strengthen financial risk management is an important issue that must be considered in the development of PSUs. The article has analyzed the various malpractices of the modern public institution emphatically, and put forward some opinions on its reform measure.