The Construction And Research Of Internal Control In Science Institution Of China

With the historical process of China's entry into the construction of an innovative country,as the backbone of the national innovation system,scientific institutions should shoulder the important mission of leading the economic construction.In recent years,with the national R & D investment accounted for the proportion of GDP increased year by year and the increasing investment in science and technology funds,scientific institutions control the size of the funds have increased year by year.However,compared with the ever-increasing scale of capital,the process of internal control and construction of scientific institutions has been slow,and various contradictory problems have appeared.There are many aspects of the organization mechanism,fund supervision,budget execution,revenue and expenditure control of major scientific research institutes Situation,the existing internal control system is no longer meet the requirements of the development of today's scientific institutions.Therefore,this paper analyzes the current situation of the internal control construction of the scientific institutions,and studies the internal control and construction of L Chinese Academy,and puts forward the concrete plan to improve the internal control construction of the L Chinese Academy,with a view to the scientific institutions Internal control construction to provide reference.This paper studies the internal control of scientific institutions from six levels.The first part introduces the purpose and significance of this paper,describes the current situation of internal control at home and abroad,summarizes the research methods and introduces the innovation points briefly.The second part of the scientific institutions and internal control theory,a comprehensive combing the scientific institutions of internal control theory.The third part of the case study-L Institute of Scientific Research Institute of internal control analysis of the L Institute of Science in the process of internal control of the advantages and disadvantages of the analysis.The fourth part of the L Institute of Science,the improvement of internal control research,for the L Institute of Scientific Research to improve the internal control of the proposed improvement program.The fifth part is the conclusion and prospect.Hope that through this article on the L Institute of Science to improve the research so that the major scientific institutions get a little reference for the scientific and technological undertakings to provide better and faster development of some help.