On The Present Situation And Countermeasure Of Scientific Research Institu-tions Of Internal Audit

Strengthen the internal audit work of scientific research institutions improve the leader-ship cadre management oversight mechanisms, an effective means to improve the level of unit leadership over economic work.Scientific research institutions internal audit as an economic activity for a long time, with the increasing requirements of the development and management of the socialization of reproduction, internal audit has also experienced a progressive ap-proach, from simple to complex, from the beginner to the advanced course of development. Scientific research institutions at this stage the prominent problems in the financial manage-ment and financial accounting to the development of internal audit to provide a good opportu-nity for development. Therefore, the current scientific research institutions to carry out effec-tive internal audit, to strengthen the audit function and the role of economic and management decisions to improve financial accounting and financial management is a priority. This article discusses aspects of development, current situation and countermeasures do a better job of in-ternal audit work of internal audit from scientific research institutions.Through the collection of relevant theoretical knowledge and management concepts, de-scribed the process of development of the internal audit work of scientific research institutions, the role of the characteristics of the internal audit, internal audit function, internal audit on the basis of further discussion of the current stage of China’ s scientific research phenomenon, the problem institutions in the work of internal audit. At the same time, the existence of phenom-ena and problems, a series of countermeasures. The concluding section briefly summarizes the view of the full text.