Case Study On S Institute Internal Controlling System Implementation Of Chinese Academy Of Sciences Under The New Situation

Since the implementation of The Administrative institutions internal control standard (trial) on 1st January,2014, there are new requirement on the internal control of administrative institutions. As the leading force of scientific research institution, Chinese academy of sciences shows its demonstration function for the whole scientific research institution in the execution of The Internal control rules for economic activities in the units of the Chinese academy of sciences and The Administrative institutions internal control standard (trial).This paper takes the current situation and problems while S Institution of Chinese Academy of Sciences executing The Internal control rules for economic activities in the units of the Chinese academy of sciences and The Administrative institutions internal control standard (trial) as the research subject, takes the related research literatures about internal control as reference, stands on the Internal Control system researches at home and abroad, as well as Internal Control related theory in management and economy, such as bases on Principal Agent Problem, Incomplete Contract Theory, Stakeholder Corporate Governance Theory, Responsibility Theory, integrated uses research methods as Document Analysis Method, Individual Cases Analysis, Comparative Analysis and Questionnaire Survey Analysis, etc, studies the current situation and problems while S Institution of Chinese Academy of Sciences executing economic activities in internal control standard, at the same time, bases on the research of S Institution, puts forward some suggestions to the reform of internal control under the background of promoting the scientific research institution of structural adjustment.Studies show that there are some problems occurred in the implementation of internal control by S institute, such as personnel training, relevant policy learning and inadequate understanding of the importance of internal control. Specification itself needs to be further refined to ensure its operability; Indifference of specification executives, deficiency of internal control key points; unreasonable design of internal control workflow, tedious procedure; no appropriate incentive mechanism, etc., And combined the newly implementation of "Leading action" plan by Chinese academy of sciences to investigate whether the existing internal control management can meet the needs of reform, finally, put forward relevant countermeasures and suggestions on promote the reform of scientific research institution structural adjustment.The purpose of this article is analyzing specific problems for implementation of internal control of scientific research institutions, putting forward top-level design for scientific research institutions, establishing a good internal control environment, with reasonable and effective government regulation to cater development trend of R&D teams dominated by the current system.