Research On Internal Control Construction Of Scientific Institutions

In recent years,China's socialist market economy has developed rapidly,the process of reform of the administrative system has been continuously promoted,and the concept of governing the country has been deeply rooted in the hearts of the people,the government and public institutions have also reformed.The Decision of the Central Committee of the Communist Party of China on Several Important Issues in Administering the Country by Law,which was adopted by the Fourth Plenary Session of the 18 th CPC Central Committee in October 2014 clearly pointed out that the restriction and supervision of rights should be strengthened.As an effective means to ensure the organization of power,organizational operation and effective implementation of organizational goals,internal control can play an important role in restricting and supervising rights.Therefore,it is very important to strengthen the internal control of administrative institutions.Not only to improve the unit's public service efficiency and management level,but also the implementation of the spirit of the Fourth Plenary Session of the important initiatives.However,in many administrative institutions,the construction of internal control of scientific institutions is relatively backward,there are still some problems in the construction process,which seriously restricts the service capacity of scientific institutions,so that the scientific institutions exposed to the risk.Therefore,the study of the internal control construction of scientific institutions has great theoretical and practical needs.This paper has studied and summarized the important theories of internal control both at home and abroad,and laid a solid theoretical foundation for the analysis of the following.On the basis of theoretical research,this paper introduces the current situation of internal control of scientific institutions,and the author thinks that the current scientific institutions are lagging behind in the construction of internal control and the internal control system is obsolete and the information system fails to meet the internal control needs.This paper analyzes the current situation of the internal control construction of the scientific public institutions,finds out the existing problems and the subjective and objective reasons which lead to these problems.On this basis,the author puts forward the suggestions for perfecting these problems.Building blocks.At the same time,this article also selected A scientific institutions to conduct case studies,stand in practice point of view combined with field research,combined with the above theory of its internal control construction analysis and find out the problem to solve the proposal to achieve the combination of theory and practice.