Study On Optimization Of Internal Control System Of Research And Development In Changchun Yuheng Optics Limited Company

In the present world, along with highly development of economic globalization, science and technology are making constant progress.High-tech enterprises in China have something to think about that how to find out the way to establish themselves in an unassailable position while facing tough competition at home and abroad. Currently, high-tech enterprises in China adopt a variety of meanings to solve current tough competition including improving the efficiency of resource allocation, accelerating technological innovation and reducing developing cycle of new products. Meanwhile, aiming to diversify and grow, high and new tech enterprises intend to leverage the capabilities of their products, brands, channels, research, quality management, product formula, and skills.In another word, the innovation of science and technology is the prerequisite for survival, the foundation for development and the capital for innovation;The lack of invention of science and technology may be lead to existence crisis for high-tech enterprises. Rapid expansion of high tech enterprises must pay much attention to research and development of new products which can expand to markets and will get benefits from its new way of doing the business.In this paper, we summarize classical internal control theory of domestic and foreign enterprises and analyse the development of relevance theory. According to study the experience and inspiration at home and abroad, we analysed present situation of internal control theory and distinguishing feature of high tech enterprises in china. And in this paper, we take the optimization of internal control system of research and development in Changchun Yuheng Optics Limited Company for an example and think that it's necessary for the Changchun Yuheng Optics Limited Company to build up internal control system;in connection with Risk Identification and optimization of internal control for Yuheng Optics Limited Company, we proposed some feasibility plans;besides, we pay much attention to discussing internal control goals, risk identification process for research and development and so on.We summarize classical internal control theory of domestic and foreign enterprises and analyse the development of relevance theory. According to study the experience and inspiration at home and abroad, we analysed present situation of internal control theory and distinguishing feature of high tech enterprises in china. The important conclusions emerging out of this study are the following.(1)the development of high-tech enterprises depends on innovation of new products,new technics and new technique, and research and development becomes the centric task of high-tech enterprises.(2) The high-tech companies are experiencing a high growth stage and facing more and more intense competition and unexpected government policy changes. To make internal control effective, internal auditing in a business is very important because there are potential risks for research and development in high-tech enterprises.(3) There are some risk areas for research and development process of high-tech enterprises, including approving and initiating projects, risks of various technologies, management risk,Risk of development and protection, risk to environmental, etc.(4) In general, way of qualitative analysis, for example, SWOT analysis are mailly Risk Identification measures, besides, method of quantitative analysis including trend analysis and factor analysis are adopt to build up accurate index data of system.(5) According to the sub-layer subdivision of technical process, research and development in management be decomposed into goal management model.(6) Internal control in management of research and development is a time-continuing process and feedback, evaluation of research and development must be timely and accurate.In addition, in this paper we analysed present situation of internal control theory and distinguishing feature of high tech enterprises in china. And in this paper, we take the optimization of internal control system of research and development in Changchun Yuheng Optics Limited Company for an example and think that it's necessary for the Changchun Yuheng Optics Limited Company to build up internal control system.