Research On Internal Control Of Private Scientific-Technological Enterprise In Our Country

Developing into economy of China increased fast continuously to bring new vigor fast of private scientific-technological enterprises, It has played an important role in promoting the economic growth of our country, promoting obtaining employment, increasing the tax revenue etc. However, in the market economy with keen competition, a lot of private scientific-technological enterprises are eliminated, the main reason is the internal control is disappearance or doesn't work. So how to build the internal control system of private scientific-technological enterprises in our country becomes an important subject, and it'll certainly play an important role to the further the development of private scientific-technological enterprises of our country too.This article describes the facts and the characters of our country's private scientific-technological enterprises, analyses the existing problems of the enterprise, which embody in three respects of management, administration and enterprise's culture building. Tracing the cause, our country's private scientific-technological enterprises lack the equal market competition according to the outside, see from inside the private scientific-technological enterprises haven't an effective, practical and supervised internal control system. So our country's private scientific-technological enterprise setting up internal control system could help the carry out national policy, finance and economics regulation, furthermore help enterprises to set up modern enterprises' system, realize the modern management, prevent the financial risk, guarantee the authenticity and exactness of accounting information at the same time.The article considers from the element, combines the characteristic of private scientific-technological enterprises, and designs suitable internal control system for our country's private scientific and technological enterprise. The internal control frame includes seven elements, they are the mechanism of enterprises management, institutional framework and power and responsibility assign system, risk control, operational activity control, information system and monitoring and culture building. The seven elements connect each other, interaction, restrict, and improve each other. This article sets up our country's private scientific-technological enterprise control system of appraising in four respect including setting upevaluation criterion, perfect appraisal system, and norm appraise procedure.