Research On The Optimization Strategy Of Internal Financial Control In Scientific Institutions

In recent years,with China's full implementation of innovation driven development strategy,investment in science and technology of the whole society continues to grow,the amount of economic resources in scientific research institutions are also increasing,the related research funding violations emerge in an endless stream to make effective use of technology resources,ensure the need to strengthen the internal control of scientific institutions,especially for financial control.In 2013,the Ministry of Finance issued the "internal control norms of administrative institutions(for Trial Implementation)",which is the "standard" of the administrative institutions and the framework of the internal control.However,due to the nature of scientific institutions own unit system and scientific institutions accounting system and other reasons,the subject mainly research activities of the organization of science and technology,irrational allocation of resources,scientific research and development work of repeated dispersion,the issue of capital efficiency is not high,coupled with the national policies of financial management to fine chemicals.The development of the optimization of scientific institutions internal control system construction,especially the construction of the internal control of the financial aspects,becomes the internal units need healthy development.This paper is based on the internal control of scientific institutions as the research content,specific to D as the research object,starting from the present situation of D financial control,find out the existing D's budget management,budget management,revenue and expenditure management,scientific research project management,fixed asset management and other aspects of the problems and reasons.By drawing on the administrative institutions internal control standard of D,optimize the financial control of the main business,improve economic system and process,clear duty division of labor,and strictly control the key risk points,to realize the optimization of internal financial control in scientific institutions.And put forward to the training of talents,improve the system and improve the overall internal control awareness of the protection of the conditions for the realization of countermeasures.Based on the D internal optimization countermeasure research and discussion of financial control,analysis and discussion of the management system of units,standardize the internal control of key economic field,effective solution to the D financial management,and lack of systematic weakening of fuzzy problems,improve the level of internal control of D at the same time,to a certain reference value and practical significance to China's science and technology unit of internal control regulations.