Research On Internal Control Evaluation And Optimization Of R&D Activities In Software Enterprises

Innovation ability is the inexhaustible source of driving the development of the country and enterprises.The outbreak of Sino US trade war makes the scientific and technological innovation of Chinese enterprises more urgent.With the rapid development of information industry,software industry has not only become the core of information industry,but also the foundation of other industries.However,most software enterprises are still small in scale,and it is difficult to meet the needs of other industries for high-quality software products and services.Therefore,if software enterprises want to develop rapidly and healthily,they must focus on R&D activities.Internal control will affect the quality of R&D activities,so effective internal control is very important for the healthy operation of R&D activities of software enterprises.By using the methods of literature research,questionnaire survey,interview survey and case analysis,this paper reviews the effectiveness evaluation of internal control at the overall level and business level,as well as the internal control of software enterprises and R&D activities,This paper explores the status quo,problems and causes of internal control design,operation and results of R&D activities of a software company from both qualitative and quantitative aspects,and then puts forward corresponding optimization suggestions.The results show that the overall level of internal control in R&D activities of company a is not high,and the design level and operation of internal control in R&D activities are relatively good,which leads to the unsatisfactory degree of achieving the expected goal.The main reason is that a company has problems in the design dimension,such as R&D personnel management is not in place,and the communication frequency with customers is low in the R&D process;In the operation dimension,there are some problems such as budget control,performance appraisal control and property preservation control.These problems ultimately affect the smooth realization of strategic objectives and R&D efficiency and effect objectives.This paper proposes that a company should strengthen the management of R&D personnel,improve the efficiency of communication with customers,and implement the intangible assets impairment test.