Optimization Of Internal Control In R&D Of High-Tech Enterprises

As a new economic power,high-tech enterprises are developing rapidly with the implementation of the basic national policy of invigorating the domestic economy and opening up to the outside world.They play a strategic leading role in the process of national economic development.Their rise and development promote the adjustment of industrial structure and the transformation of economic development mode,and promote the sustainable development of China's economy and the steady improvement of innovation ability.High tech enterprises have the characteristics of high risk and high income.They are full of all kinds of risks in the complex and changeable environment.The success of a series of innovation activities,such as technological innovation and product innovation,directly determines the survival of high-tech enterprises.This series of innovation is directly related to the R&D activities of enterprises.The results of R&D activities are the results of enterprise innovation.Therefore,enterprises The success of industrial R&D activities determines the success of innovation and the ability of high-tech enterprises to maintain their core competitive advantages.At present,there are many problems in R&D activities of high-tech enterprises in China,such as high R&D cost,low conversion rate of capital investment,low efficiency of R&D products,loss of R&D personnel,and leakage of R&D results,which lead to enterprises The industry has suffered huge losses,lost its core competitive advantage and even went bankrupt.However,the appearance of the above problems is closely related to the weakness of the internal control in the R&D link of high-tech enterprises.Therefore,optimizing and strengthening the internal control in the R&D link of high-tech enterprises is to prevent all kinds of risks in the R&D link and promote the success of the R&D link,so as to promote the innovation of high-tech enterprises and enhance the high-tech level The important system guarantee for the core competitiveness of new technology enterprises.This paper takes the optimization of internal control in R&D of high-tech enterprises as the research content and HX new material company as the research object,mainly using the methods of literature research,case analysis,investigation and normative analysis.First of all,based on the summary and carding of the domestic and foreign literature on the key links of internal control of high-tech enterprises,the optimization of internal control of internal control of high-tech enterprises and the optimization of internal control of R&D links of high-tech enterprises,this paper discusses the characteristics of high-tech enterprises,theconnotation,objectives,principles,requirements,contents and steps of internal control of R&D links of high-tech enterprises And other related theoretical basis and related concepts are comprehensively elaborated;secondly,the current situation and problems of internal control in the R&D process of HX new materials company are analyzed and evaluated.Through research,the following problems are found in the internal control in the R&D process of HX new materials company: first,the R&D strategy lacks long-term vision,and the R&D goal positioning is not clear;second,the R&D talent management system is not perfect Lack of high-end R&D talents;low level of risk management in R&D;unsatisfactory implementation effect of control activities in R&D;out of control budget of R&D funds and low efficiency of use;and closed R&D links with poor information and communication.Thirdly,in view of the problems existing in the internal control of the R&D process of HX new materials company,the paper puts forward the optimization of internal control based on R&D strategy and objectives;the optimization of internal control based on human resource management;the optimization of internal control based on risk management;the optimization of internal control based on R&D activities;the optimization of internal control based on R&D investment;the internal control based on information and communication Some countermeasures of internal control optimization,such as system optimization.Fourth,the paper expounds the guarantee measures to promote the effective implementation of internal control in R&D link of high-tech enterprises,such as the allocation of high-quality internal control personnel,the improvement of employees' internal control concept,the establishment of internal control information management system,the establishment of special fund for internal control,the establishment of long-term supervision mechanism,and the development of internal control management culture.Last,Through the research on the optimization content of the internal control in the R&D process of HX new materials company,this paper draws the following conclusions: first,the optimization of the internal control in the R&D process is the core of the internal control in high-tech enterprises;second,the positioning of the R&D strategic objective is the starting point of the R&D process of high-tech enterprises;third,the strengthening of the risk management in the R&D process is the core of the R&D process of high-tech enterprises The fourth is that having high-level R&D talents is the magic weapon to win the R&D link of high-tech enterprises;the fifth is that improving the efficiency of R&D investment is the foothold of R&D link of high-tech enterprises;the sixth is that effectiveimplementation of internal control activities is the guarantee of R&D link of high-tech enterprises;the seventh is that smooth information and communication is the support of R&D link of high-tech enterprises.