Research On Internal Control Of Research And Development Of Small And Medium-sized Private High-tech Enterprises

In the rapid development of science and technology and the support of the government to encourage the small and medium-sized high-tech enterprises in the national economic development in the growing position.Especially in recent years,not only for our country to create a new economic growth point,but also to promote employment and promote the main force of scientific and technological progress.R&D activities as a small and medium-sized high-tech enterprises in the core business,with high investment,high return characteristics,its reasonable and effective operation is an important guarantee for sustained and healthy development of enterprises,but also because of its technology,capital and talent highly concentrated,often accompanied A higher risk than other types of firms.If the neglect of internal control,it is likely to cause research and development costs are too high,R&D efficiency is low,the loss of R&D personnel,research and development results leaked,corporate earnings decline and other issues,eventually leading to business losses,loss of market vitality.Therefore,the effective internal control in the development process is extremely important to the enterprise.Scientific and perfect internal control system,not only conducive to improving the efficiency of enterprise R&D,more R&D team to enhance the spirit of collaboration,improve capital utilization and reduce R&D risks,the development of small and medium-sized high-tech enterprises of great benefit.In order to study the internal control construction of R&D activities of small and medium-sized high-tech enterprises in China under the environment of innovation drive,this paper starts from understanding the characteristics of R&D activities of small and medium-sized high-tech enterprises,and analyzes the internal control of R&D activities under the influence of these characteristics Is how to start,its internal control of the objectives,elements and the main process is what.Secondly,based on the internal control and risk management basic theory,combined with the R&D activities of the project,implementation,acceptance and transformation of the various links,finishing the internal control of R&D activities,elements,status and basic control process,and then lead the survey object CR technology The company,from its R&D activities in the internal control of the construction to the actual operation,from the project to the results of the whole process of investigation and analysis,found that internal control issues are mainly concentrated in the management and system construction,and through the survey results to form data and charts after in-depth interpretation,The use of risk analysis of the relevant theory and model derived,the CR internal control of the main contradictions focused on technical personnel management and R&D project management process conclusions,and the cause of the problem lies in the lack of a sound R&D management system and Internal control awareness.In other words,R&D activities in the neglect of internal control,easily lead to brain drain,increased risk of research and development,research and development efficiency is low,the results of the conversion is not up to adverse effects.After discovering the internal control problems in CR research and development,we use internal control and risk management theory,and draw lessons from the successful experience of R&D internal control of the same type of enterprise and the relevant provisions of government science and technology plan project management to help CR company to solve internal control Problem,reduce the risk of R&D,based on its original internal control management,to further improve and improve the relevant systems and processes,and ultimately form in line with its own characteristics of the internal control framework.Hoping to provide assistance for the internal control construction of CR company R&D,and look forward to providing the theoretical and realistic basis for the construction of internal control system for small and medium-sized high-tech enterprises of the same type.