Research On The Optimization Of Internal Control System Of R & D Activities Of:W High-tech Enterprise

In recent years,the rapid development of small and medium-sized high-tech enterprises not only constitutes China’s new economic growth point,but also serves as a major force in promoting employment and technological progress.R & D activities are the core business of such enterprises,which entail high investment and high risks.The sustainable and healthy development of such enterprises hangs on the reasonable and effective operation of R & D activities.However,due to insufficient investment in technology,capital,and talents,SMEs are often accompanied by higher risks than large enterprises.If effective internal control isn’t in place,it may result in problems such as high R & D costs,low efficiency,high staff turnover,leakage of R & D results,and even R & D failure.Therefore,effective internal control in the R & D process is imperative for small and medium-sized high-tech enterprises.The scientific internal control system of R & D activities not only can improve the R & D efficiency of the enterprise,but also enhance the cooperative spirit of the R & D team,elevate the utilization rate of funds,as well as reduce the risk of R & D.It is a firm guarantee for the development of small and medium-sized high-tech enterprises.This paper takes W company,a small and medium-sized high-tech enterprise in Xi’an as the research object.Firstly,this paper sums up internal control theory research,the definition of small and medium-sized high-tech enterprises,and R & D activities.It focuses on the characteristics of R & D activities of high-tech enterprises,and the objectives,elements,and processes of internal control of R & D activities of small and medium-sized high-tech enterprises.Secondly,based on these theories and focused on the internal control process of R& D,this paper analyzes in detail W company’s status in the stages of R & D project establishment,R & D implementation,project acceptance,development and protection of research achievements,and R & D evaluation.It then points out the problems in the process.The main problems are inadequate authorization and approval procedures at each link,defective system,and poor risk awareness among management personnel,etc.Finally,in viewof the status quo and existing problems above,this paper puts forward with corresponding optimization measures to ameliorate the internal control system.The work above bears certain positive significance for the theoretical research on the internal control system of R & D activities of small and medium-sized high-tech enterprises.The paper combines theoretical research with case analysis.According to the advanced internal control theory and the latest research results of domestic and foreign scholars on internal control of R & D activities,this paper integrates the internal control research into the R & D activities of small and medium-sized high-tech enterprises.Through research,this paper provides a practical and feasible solution to enhancing the internal management of R &D activities of W company and improving its risk control ability in key links and processes of R & D activities.This paper also points out the direction for the company to boost its market competitiveness and achieve sustainable development.