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Liu Meixiang (Dali Bai Autonomous Prefecture Nationalities Middle School, Dali, Yunnan 671000) Abstract: This paper explores the construction of internal control systems in public institutions and their importance for sustainable development. Internal control systems not only safeguard the security and integrity of state-owned assets but also enhance financial management levels and service quality while promoting clean governance. Currently, public institutions still face numerous issues in their internal control systems, 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 framework. 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 development, advancing information technology, 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 established to promote the long-term stable development of public institutions. Keywords: public institutions; internal control; sustainable development