事业单位是我国特有的一种代替政府部门行使社会公共服务职能的组织,事业单位的内部管理工作质量不仅关系着单位自身的发展,同时也对社会公共服务职能的履行质量以及我国社会主义和谐社会建设水平有着极大的影响。本文从目前我国事业单位内部控制制度建设及执行方面存在的问题分析入手,结合事业单位内控建设现状谈谈如何进一步加强事业单位内部控制制度建设及执行效率,以供参考。 Institutions are an endeavor of our country to replace the government departments to exercise the functions of social public service organizations. The quality of the internal management of institutions not only concerns the development of the unit itself, but also the fulfillment quality of the social public service functions and the socialist harmonious society in our country The level of construction has a huge impact. This article starts with the analysis of the existing problems in the construction and implementation of the internal control system of public institutions in our country, and discusses how to further strengthen the internal control system construction and implementation efficiency in the public institutions for reference.