世界经济的迅猛发展带动了各个行业和领域在新时期的全面进步,企业在发展的过程中逐渐意识到企业内部会计控制对于企业发展的重要性。事业单位作为国家政策和决定的直接执行者,不同于其它单位,其内部会计控制深受国家相关政策和制度的影响,阻碍了事业单位的发展和工作效率。针对目前事业单位在会计内部控制上的问题,提出解决策略,促进事业单位财务活动的健康发展。 The swift and violent development of the world economy has promoted the all-round progress of various trades and fields in the new period. During the course of its development, the enterprises gradually realized the importance of internal accounting control to the development of the enterprise. As the direct executor of national policies and decisions, institutions are different from other units. Their internal accounting control is greatly influenced by the relevant national policies and systems, which hinders the development and efficiency of public institutions. Aiming at the problem of internal control of public institutions in current institutions, this paper puts forward solutions strategies to promote the healthy development of public institutions’ financial activities.