Research On Internal Control Of Research And Development Of High-tech Enterprises ——Taking A Technology Company As An Example

In order to promote the adjustment of the industrial structure and the healthy and stable development of the economy,China has continuously deepened the reform of the scientific and technological system.With the support of market guidance and policies,high-tech enterprises have gradually grown up,created new economic growth points,and promoted the optimization and upgrading of the industrial structure.However,there are still gaps in the development of high-tech enterprises in China.Most of the high-tech enterprises are small and medium-sized enterprises,and there are still imperfections in the internal control of core research and development（R ＆ D）with significant meanings.Whether the internal control system of R ＆ D is well established and whether it is effective will directly affect the R ＆ D efficiency of the enterprise,and then affect the innovation ability of the enterprise.At present,most domestic researches on internal control of R ＆ D remain at the theoretical stage,lacking in-depth case analysis.Based on specific cases,this article analyzes the main problems of R ＆D,and proposes more specific and effective solutions than previous studies.Through the case study of A technology company,according to the "Internal Enterprise Control Application Guide No.10-Research and Development Interpretation",this article uses theoretical research method、field research and case study method to analyze the existence form of the specific problems of internal control of A technology company’s research and development.Aiming at the existing problems,the article proposes countermeasures for internal control from different angles,including improving the control environment of the enterprise,ameliorating the risk assessment plan,raising the effectiveness of control activities,promoting information transmission and communication between departments,and improving the monitoring and evaluation system for R ＆ D activities.The article provides new ideas for more high-tech companies in promoting the internal control of research and development.