Research On Internal Control Optimization Of Record-based Scientific Research Institutions

Institutions are important institutions for national economic construction and social operation.Scientific research institutions have a pivotal position in the field of scientific research and development in China.Recorded scientific research institutions are an important component of scientific research institutions.The stable operation and long-term development of the people’s livelihood industries such as science,education,culture and health.As an effective means to guarantee the organization’s power norms,efficient operation of the organization,and realization of the organization’s goals,internal control can not only improve the efficiency of public services of the unit,but also monitor and restrict power.Therefore,we can improve the scientific research output of the unit and ensure the high-quality development of the unit by optimizing the internal control of the scientific research institution of the record system.Due to the adoption of corporate accounting standards for scientific research institutions in the filing system,it is necessary to adopt means that meet the nature of such units and are different from the internal control of traditional enterprises to improve unit efficiency.Taking A Research Institute as a case,the research methods of literature research,field research,case analysis and other research methods are used to study the internal control issues of the scientific research institution under record.First of all,the relevant research is reviewed and it is found that relatively rich research results have been achieved for internal control of enterprises and administrative institutions,but there are few reports on the research results of internal control of scientific research institutions for the record.Then introduced the relevant theories of the thesis research,and defined the relevant concepts.Through comparative research,the filing system of scientific research institutions and general administrative institutions were analyzed in terms of funding sources,employee recruitment methods,unit output products,and internal control goals.There are differences between units.On this basis,it deeply analyzes the current status of internal control of A Institute,and proposes that its existing employees have weak internal control awareness,imperfect risk assessment mechanism,inadequate process control,poor internal communication in the Institute,and unfavorable internal control execution supervision problem.Finally,based on the five elements of the COSO framework,combined with the management business ofthe A Research Institute,the optimization plan for improving the internal control system of the unit and related countermeasures and suggestions for its implementation are put forward.The thesis research not only solves the internal control problem of A Research Institute,but also provides a reference value for the improvement of the internal control system of China’s scientific research institutions for the record.