Research On The Inner Control System In Scientific Research Institutions

Since the 21 st century, profound changes have taken place in the world’s economy and society. along with the financial system reform deepening, increase the capital investment in the state-owned units, enhance the management consciousness of the state-owned units and update the management philosophy are particularly important in the current economic environment. To some degree,the management level of state-owned units depends on the internal control level,the internal control level directly affects the efficiency and effectiveness of the use of the financial funds, So far, many state-owned units have internal control problems, for example: weak awareness of internal control, loose and inefficient internal control and so on. The potential risks of the state-owned units caused by internal control will be increased, so it is time to improve the level of the internal control of state-owned units.Research is based on internal control theory and institution theory, through deep study of SL academy of sciences of the current situation, development issues,the poor internal control, from the nature, system, the concept of management unit,combined with the five elements(control environment, risk assessment, control activities, information communication, internal supervision)of internal control,analysis the problems existing in the SL academy of sciences. Drawing on the COSO internal control framework theory, in view of the problems of SL academy of sciences, include: management authorities lack of attention to internal control,human resources and internal supervision are very poor, combining its own characteristics and actual needs, propose to build internal control systems of SL academy of sciences. Concluded that: the attitude of the management authorities,the quality of internal control, the internal control environment that are the most important elements affect the internal control systems of institution SL, by building the internal control systems of institution SL, providing new ideas for other relevant state-owned units.