Research On Internal Control Of A Research Institute

Nowadays,with the rapid development of science and technology,scientific research institutions carried out related budget management system to upgrade the level of management and catch up with the steps of social development,which,however,explored many bugs of internal control at the same time.According to incomplete statistics,there has already been more than 8000 scientific research institutions in China.Recently,Chinese government has been routinizing the audit of scientific research projects by steps and the use of scientific research funds has been the essential part of scientific research projects in a certain way.At the same time,the effective use of the fund can also be the important urge for the sustainable development of scientific research institutions.The effective use of scientific research funds is closely related to the perfection of scientific research institutions internal control.To decrease the risks of funds and guarantee the reasonable and effective of funds,scientific research institutions should design their suitable internal control system on the basis of Chinese relevant laws and regulations.This paper focused on scientific research institutions,began with basic theory of internal control and the analysis of system background,and did a deep investigation on the real situation of the internal control of A institute from the aspects of internal control environment,internal control activities,risks assessment,information communication and supervisory control.According to the research result,the problems and main reasons of the system construction of A institute's internal control can be analyzed.According to the relevant regulations of the the Administrative Institutions Internal Control Standard(Trial)and the research achievements and experience of the enterprise internal control,a reasonable internal control for A institute should be built and the operating supporting measure of A institute should be carried out,aiming at offering reference for the civil relevant scientific research according to the in system design cases and also providing doable projects for the implement of the internal control on the field of scientific research institutions,to improve the sustainable development of scientific research institutions.