Research On Internal Control Optimization Of Scientific Research Institutions Based On COSO Framework

With the deepening of the reform of public institutions in China in recent years,problems such as weak awareness of internal control and low efficiency of internal control have generally been revealed in the internal control of scientific research institutions.These problems seriously affect the efficiency and effectiveness of the internal management of scientific research institutions,and have not been widely paid attention to,so it is particularly important to improve the internal control quality of scientific research institutions and improve the internal control construction of scientific research institutions.H Research Institute,affiliated to the Department of Natural Resources of H Province,is a public institution responsible for the basic,public welfare and strategic scientific research and technical work of natural resources in the province,and its business covers various fields of natural resources.At present,Province H is comprehensively and steadily launching the reshaping reform of provincial institutions.Taking Research Institute H as an example,summarizing and analyzing its internal control system and existing problems based on COSO internal control theory is not only conducive to improving internal control management and improving internal management capabilities of Research Institute,but also conducive to exploring the construction of internal control theory in scientific research institutions.The optimization research of the internal control of the H Research Institute is not only the technical support and vitality source to improve the management of the unit,but also an important guiding and driving force for the modernization of natural resource management.The author hopes to use this paper to help H Research Institute optimize internal control,build an internal control system with the characteristics of natural resources research institutions,and provide reference and reference for the optimization of internal control of other scientific research institutions.This paper first summarizes the basic theory of internal control of public institutions,and constructs a feasible analysis framework for scientific research institutions based on COSO internal control theory.Secondly,the current situation of internal control of H Research Institute is summarized and sorted out;Thirdly,through investigation and research,the problems existing in the five aspects of internal environment,risk assessment,control activities,information communication and internal supervision of Research Institute were analyzed and attributed.Finally,combined with the specific situation of the H Research Institute,the optimization suggestions and countermeasures for the internal control optimization of the H Research Institute are proposed.Based on the theoretical framework of COSO,this paper is studied through literature analysis and survey analysis.The combination of the theoretical basis of literature analysis and the data information obtained from on-site investigation and analysis ensures that the research process is scientific and reasonable,the data is true and effective,and the results are reliable and applicable.It is found that the problems and shortcomings faced by the H Institute include: unclear attribution of responsibilities,lack of risk management and control,lagging control activities,backward information construction,and dereliction of internal supervision.The relevant suggestions for the specific problems in the internal control of the H Institute include:improving the post responsibility system and the performance evaluation system of the management department,building a decision mechanism and improving the risk response strategy,strengthening the construction of the control system,improving communication channels,and expanding internal and external supervision channels.At the same time,it is also possible to combine the characteristics of scientific research units on some specific issues,integrate internal control activities into scientific research projects,infiltrate internal control publicity into party building work,and actively enhance the initiative and enthusiasm of internal control.