Research On Optimizing Internal Control Of Scientific Research Institutions

Recently,people's living standards is continuous improving and the rapid development of social economy are inseparable from the development and implementation of various work in public institutions.At the same time,the related work of scientific research institutions has also made a great contribution to the scientific innovation and progress of our country,so the level of construction and implementation of internal control in public institutions has also been widely concerned.The internal control of public institutions make contribute to the prevention and command the risks of economic activities by formulating systems,implementing measures and implementing procedures in order to realize the objectives of it.The basis of maintaining the normal operation of public institutions is by using of internal control,and also determines whether public institutions can maximize their social public welfare value.Public institutions in our country are established by state-owned assets,and basically allocated by the state finance.Therefore,the implementation and establishment of efficient internal control in public institutions can protect the safety of state-owned assets and prevent corruption.In 2012,The Internal Control Standard of Administrative Institutions(Trial)was published by the Ministry of Finance,which provides a reference for the construction and specification of internal control of institutions and administrative units.In 2015,The Guidance on general Advance the development of Institutions and Administrative units' Internal Control was issued by the Ministry of Finance,which shows the facilitation of the construction of internal control,and for the internal control construction work related to the main tasks and overall objectives.However,according to the data collected and analyzed by the Ministry of Finance on the internal control reports prepared and submitted by the central departments and local provincial financial departments in 2017,the internal control of institutions' construction is still unsatisfactory,and there is no detailed guidance document for the implementation of internal control in Institutions,especially scientific research institutions in China There are few researches on the internal control of scientific research institutions in China,especially on a certain scientific research institution.Therefore,in this period when the state continuously emphasizes scientific and technological innovation,it is necessary and urgent to study the internal control of scientific research institutions.This paper combs the general situation of the laws and regulations of public institutions and internal control of public institutions,and finds that the laws and regulations related to internal control of public institutions are not perfect at present,and there are still problems in internal control,such as control environment,overall evaluation,rights balance and so on.It also combs the current situation of scientific research-oriented public institutions in China,that is,"emphasizing scientific research,neglecting management" On this basis,this paper tries to make use of the theoretical knowledge of internal control and the framework of COSO and the internal control standard issued by China to conduct in-depth research on the internal control cases of scientific research institutions,including the investigation of the internal control status of s center Combing,summarizing and analyzing,it reflects the defects existing of the construction and operation of the internal control of the scientific research institution,and then puts forward relevant suggestions to optimize the internal control of the S center,including suggestions to improve the internal control environment of the S center,establish the internal audit department and the internal control leading group,establish the risk assessment mechanism,optimize the internal control activities of the unit,improve the unit information and Communication mechanism;strengthen supervision mechanism.Combined with the in-depth study of the case and the study of the existing problems in the current situation of scientific research institutions,it is considered that it is not enough to improve the internal control of the units only by relying on the internal strength of scientific research institutions and other institutions,and the relevant national institutions need to issue the corresponding system and provide certain policy support.Therefore,five policy suggestions are put forward,including: suggestions to the relevant departments to improve relevant policies to ensure the construction of internal control environment;standardize the risk assessment work of public institutions;improve the system related to control activities;build a national information management platform;and strengthen external supervision.Hopefully that it can provide some theoretical guidance for other institutions which are in the same situation,especially for the practice of the internal control of scientific research institutions.