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Liu Meixiang (Dali Bai Autonomous Prefecture National Middle School, Yunnan Dali 671000) Abstract: This paper explores the construction of internal control systems in public institutions and their importance for sustainable development. The internal control system not only ensures the safety and integrity of state-owned assets but also enhances financial management levels and service quality while promoting clean governance. Currently, public institutions still face numerous issues in internal control, including an imperfect internal environment, inadequate risk assessment mechanisms, weak execution of control activities, poor information and communication, insufficient internal supervision, and a lack of systematicity and coordination in the internal control system. To address these issues, this paper proposes a series of sustainable development strategies, including optimizing the internal environment, improving risk assessment mechanisms, strengthening control activities, enhancing information and communication, perfecting internal supervision, and increasing the systematicity and coordination of the internal control system. Additionally, this paper presents corresponding safeguard measures, such as strengthening organizational leadership, conducting publicity and training, improving institutional construction, advancing informatization, enhancing supervision and inspection, and establishing cross-departmental coordination and communication mechanisms. Through these measures, a more comprehensive and effective internal control system can be constructed to promote the long-term stable development of public institutions. Keywords: public institutions; internal control; sustainable development