Research On Improvement Of Internal Control System In Scientific Research Institution

In recent years,with the strengthening of the country’s construction of independent innovation capabilities,the state’s support for scientific research institutions has also increased.However scientific research institutions have always been criticized for their safety in the use of funds and their internal management with a series of risks in fund management and internal power management occurring.The important funds originally used to conduct scientific research and promote the development of my country’s independent innovation capacity in scientific research have been arbitrarily occupied.Organizational chaos,inaction,and abuse of power make state-owned property face great challenges.Thesehave alarmed the public again and again.Lots of country’s expenditures are invalid under the current internal control management.This has not only aroused strong condemnation from the Ministry of Science and Technology,but also attracted widespread public attention.As we all know,a thorough internal control management system can effectively improve the internal management of an institution,promote the safety and efficiency of asset usage,and is an important means to achieve property safety and effective management of scientific research institutions.However,the development of internal control in administrative institutions in my country is relatively late,and the development process is relatively slow.In addition,scientific research institutions are quite different from general enterprises.The internal control construction is mainly aimed at enterprises,and there is no targeted system for the internal control construction of scientific research institutions,which makes scientific research institutions seriously lack of reference.Therefore the construction on the whole is relatively backward.Although the Ministry of Finance and other ministries have issued a series of standards and norms on internal control in recent years,which proves our country has begun to strengthen the internal control of administrative institutions.However,according to a series of internal control system construction work reports released by the Central Audit Office,it can be seen that there are still major omissions in the internal control of some scientific research institutions in China,and the construction of internal control system is not perfect.In the internal control construction of many scientific research institutions,there are certain irregularities in the management of fixed assets,personnel management and post setting,and the internal control and prevention standards lack pertinence.According to the five objectives of the Internal Control Standards for Administrative Institutions(Trial)issued by the Ministry of Finance,this paper sorted out the internal control system of S institution through field investigation,literature review and questionnaire survey,and further subdivided the internal control risk test for S institution.By means of document control,separation of incompatible posts,improvement of internal control and supervision system construction,a series of improvement measures are put forward for the five elements of internal control of S institution.After that,this article valuates the improvement suggestions by the indicators of internal control evaluative and Likert scale scoring,then continue to find the deficiency.The prevention Measures and research process in this paper can not only help S institution to build a more perfect internal control system and avoid the risks of assets and power,but also provide reference for other scientific research institutions to build internal control system.