Research On Internal Control Of Scientific And Technological Enterprises

Based on the basic theory of internal control, proceeding from the factors of it, combining the method of the qualitative and quantitative analysis ,and connecting the basic characteristics of scientific and technological industry and it's development overview, the paper discusses the necessity of establishing a sound internal control for scientific and technological enterprises and designs the basic internal control framework that suitable for the development of internal control in scientific and technological enterprises. Internal control of scientific and technological enterprises should be composed of organizations planning control, operations control, financial control and information systems security control, internal audit control, human resources control , enterprise culture and other elements .All elements connect, interact and condition with one another. Organizations planning control of enterprises is the basis that realizes the internal control objectives, corporate culture provides premise and atmosphere for the effective operation of internal control, and the risk control is the key to enhance the efficiency of internal control. Human resources control provides insurance for the effective operation of internal control, financial control for an enterprise, which is necessary control activities adopted to avoid financial risk ,is the basis for internal control. Business activities, the element that on the basic layer of internal control ,will contribute to ensure that internal control objectives come true . As the carrier of internal control that transfixing every elements, information system plays the role of interconnection; The internal audit control is the main means of internal supervision that assure of corporate internal control. This paper has analyzed the defects of the environment of internal control of scientific and technological enterprises and put forward the main measures of perfecting the environment of internal control ,such as regulating corporate governance structure, creating a positive and progressive corporate culture, applying respect and inspiration mainly to human resource management arrangements. Taking the business cycle in scientific and technological enterprises as the main line, the paper stresses on analysis and research the enterprise procurement and payment control, sales and receivables control. Taking the enterprise group as the main body, the paper has preliminarily discussed financial control, network information system security control and other issues, put forward countermeasures such as strengthening research material procurement cost control, intensifying credit risk control of the accounts receivable, strengthening the group finance treasury control, setting up financial settlement center, and strengthening network information system security control. Taking the internal control of the R&D activities in China's Textile Research Institute as an example,we put forward the necessity of the internal control of R&D activities, stress on the innovation of organizational structure, the cost control and the risk management of the scientific research program and so on.