Research On Internal Control Of R & D In T Company

Acceleration on the process of economic globalization, making Chinese enterprises face more severe competition, companies want to stand out in such a competitive market must have the core technology. Enterprises establishing R & D projects can reduce the risk of internal control systems encountered in the development process to ensure the effectiveness of the enterprise in the development process. Therefore, enterprise establishing internal control system for R & D projects has a strong relevance and practicality.The author discusses the theoretical study of domestic and foreign scholars on the internal control system, combined with the characteristics and status quo of internal control of China's tobacco industrial enterprises, the problems on the tobacco industry research project internal control system are analyzed in detail. T tobacco Inc. as an example, along with the main clue of R & D process, the internal control system for R & D projects have been expounded, the problem of tobacco industry enterprise in R & D projects are thoroughly analyzed. The main problems are: staff responsibilities not clear, project approval not strict, development process not smooth. In response to those problems, the author standardize and improve the T Inc.'s R & D internal control system by means of establishing R & D project internal control objectives, regulating the development of the project internal control procedures, determining the risk of internal R & D project control, improving internal control system R & D projects, increasing supporting measures of internal R & D projects and so on.The author's study of the internal control will help enrich the contents of the internal control study, help enterprises strengthen control of the R & D projects and help improve the overall competitiveness of enterprises. In addition, the specification and development of internal control system to improve the method proposed for the development of internal tobacco industry has certain universality, it also has a positive meaning for the study of risk management and control on R & D projects.