A Study Of The Model Of Inner Control And Audit Appraisal Of Scientific Research Institution

Along with the reformation on the system of science and technology, most of thescience and technology institutions have been transformed from research institutionsinto companies. However, other institutions which take commonweal as their businessare to run and to be managed as commonweal organs. In the third of sixth meeting ofChinese Communist,"Decision on how to consummate several problems of the marketeconomy system of socialism"has been worked out. In the"Decision"it has been putforward definitely that research institutions should set up their own inner controlsystems which have specific responsibilities, scientific appraise, exoteric course andnormative management, so as to form a new commonweal system. Although there aremany important reformations on system of research institutes, but they have not beenready in manage conception. They have poor knowledge on modern management. Andthere are many problems such as ambiguous division in work, unclear responsibilities,dependence on experience or leader, etc. Inner control systems are very scarce, or,although there are some inner control systems, but they can not been carried outefficiently.It is very difficult for them to step in to market to make enough benefits.Now science and technology institutions are facing with urgency.It is high time forthem to study the model of inner control system and make benefits with it.In this article, the author made a particular analysis in a way with criterion anddemonstration, character and quantity. The whole study started from the actualities ofscience and technology institutions in Tianjin, then a conclusion was educed that"thebest way to solve the problems of the science and technology institutions which havebeen reformatted is carrying inner controlling based on audit into execution", it is themainideaofthisarticle.In the second part of the article, the author make a analysis of manytheories aboutinner control and audit which had been make out by many researcher from allover theworld.This part is the theory basis of the whole particle.After the second part of the article,there is an audit model which can be used in theappraisement of a inner control system. Finally, the author took two examples toexpound how to use the audit model to appraise a inner control system.