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

In recent years,scientific and technological innovation has become the mainstream of national development,and the development of high-tech enterprises has contributed a lot to scientific and technological innovation.In 2016,the Ministry of Science and Technology,the Ministry of Finance and the State Administration of Taxation revised and issued the new Measures for the Recognition and Management of High-tech Enterprises,appropriately relaxed the scope of the recognition of high-tech enterprises,and vigorously supported small and medium-sized science and technology enterprises.Under the call of "mass entrepreneurship,mass innovation",small and medium-sized private high-tech enterprises sprang up like mushrooms,and promoted the upgrading and development of the economy.As one of the most important parts of the development of high-tech enterprises,R&D activities are also prone to problems.Because of their small scale,financing difficulties and imperfect organizational structure,small private high-tech enterprises in China are prone to risk in R&D activities.How to control and effectively avoid the emergence of R&D risks is an urgent problem for managers of high-tech enterprises.Taking A company as an example,a typical growing small and medium-sized private high-tech enterprise,as well as internal control theory and risk management theory,this paper uses literature research method,case study method and questionnaire survey method to analyze the R&D activities of A company.Starting from the R&D process,this paper analyses the internal environment,risk management system,control activities,information and communication,supervision and evaluation of A enterprise.The existing problems and suggestions to improve the internal control of R&D are put forward according to these problems.The article is divided into six chapters.The first chapter is the introduction.It mainly introduces the background of this paper and its contribution to the existing research.It mainly uses literature research,case study and questionnaire to analyze the internal control of R&D in small and medium-sized private enterprises.Chapter 2 introduces the literature review on internal control of R&D in high-tech enterprises at home and abroad,and draws a conclusion that there are few studies on internal control of R&D in small and medium-sized private high-tech enterprises at present,and a lot of cases are needed to prove it.The third chapter defines the relevant concepts and theoretical basis of this study,and describes the small and medium-sized private high-tech enterprises,R&D internal control and R&D control process and characteristics,lists the theoretical basis of this paper.Chapter 4 describes the status quo of R&D internal control of Case A Company,and points out the key points of risk control.The fifth chapter,by analyzing the questionnaire and starting from the five elements of internal control,analyses the existing problems of R&D internal control in Company A.Chapter 6 summarizes the previous analysis and draws a conclusion that the main problems of internal control of R&D in A enterprises are imperfect internal environment of R&D,imperfect risk system of R&D activities,ineffective R&D control activities,lack of information and communication mechanism,and lack of supervision and evaluation mechanism.Based on the above conclusions,this paper puts forward some suggestions for improving the internal control measures of R&D in Company A.