本文主要阐述事业单位内部控制建设的研究。现阶段事业单位要加强对内部财务管理和预算,建立完善的评估制度,有效管控财务风险的发生。深入落实内部控制管理制度,促使事业单位的各个部门明确管理职责,严格遵守规章制度,明确最新出台的财务政策,认真做好财务预算工作,依据采购的情况,合理制作财务报表,从而保证财务资源合理配置。 This article mainly elaborates the research of internal control construction in public institutions. At this stage, institutions should strengthen internal financial management and budget, establish a sound evaluation system and effectively control the occurrence of financial risks. In-depth implementation of the internal control management system, prompting various departments of the public institutions to clearly manage their responsibilities, strictly abide by the rules and regulations, a clear financial policies promulgated the latest, conscientiously do a good job in the financial budget, according to the procurement, reasonable production of financial statements to ensure that financial resources Reasonable allocation.