Research On The Relationship Between Internal Control And Enterprise R&D Investment Efficiency

In recent years,from the construction of " innovation-oriented country" to the construction of "made in China,2025",countries are vigorously promoting innovation.In fact,at present our country has become the world's second largest R&D investment countries.The enterprises of our country is the main force of innovation.But our country enterprise R&D investment exists low R&D investment efficiency problems,this is not only about the long-term development of enterprises,and even about long-term steady development of the whole country.This paper through the internal control and R&D investment efficiency,to explore the relationship between internal control and R&D investment efficiency,for the enterprises to strengthen internal control,enhance the efficiency of R&D investment ideas.The specific research process is divided into the following four parts.The first part: the first chapter and the second chapter,this part is mainly on the internal control and the efficiency of R&D investment background,research significance,research ideas,research methods and main innovation points are expounded,combed the research status of domestic and foreign internal control and R&D investment efficiency,the related theory of internal control and R&D investment efficiency conduct in-depth understanding for the relationship between internal control and R&D investment efficiency theory basis.The second part: the third chapter,this part demonstrates the correlation theory of internal control and R&D investment efficiency from two aspects: the first aspect is the basic theory of internal control and R&D investment efficiency correlation,this paper argues that the relationship between internal control and R&D investment efficiency can find the theory basis from the principal-agent theory,theory and behavior comprehensive financial risk management theory;the second aspect is the analysis of the mechanism of internal control and R&D investment efficiency correlation,through the five elements of internal control mechanism of R&D investment efficiency is studied and analyzed.The third part: this part is mainly based on empirical method for the internal control and verify the efficiency of R&D investment.The empirical results show that the quality of the internal control,control environment,risk assessment,control activities,information and communication and supervision can enhance corporate R&D investment efficiency.The fourth part: the sixth chapter is mainly on the front of the theoretical study and empirical research results were summarized,according to the research results,proposed the construction harmonious internal control environment,establish an efficient risk assessment mechanism,strengthen internal control execution,the establishment of standardized information and communication mechanism,strengthening the supervision system and method perfect internal control to enhance investment efficiency of R&D proposals.