Research On The Process And Implementation Of Internal Control Of The State-owned Enterprise R&D Project

In the complex economic world,there is an important ability often ignored by the enterprise,is the capability to identify,control and prevent the risk.This capability is closely related to the success of the enterprise,and the internal control is a system of preventing and dealing with the potential risk.In the past few years,our country strengthens the funds input of the R&D project,at the same time,the enterprise research has the core status in the development of state economy,thus to strengthen the internal control of the enterprise R&D project,improve the efficiency of research is the top priority.As a master of the state economy,however,the R&D project's situation of the state-owned enterprise is not optimistic,there are such problems as lack of the enthusiasm of the R&D activity,low success rate of the R&D project,etc.The causes of these problems are the backwardness of the internal control system and the risk management method,so the writer thinks that is necessary to research the internal control's process and implementation of the state-owned enterprise.Taking the internal control of the state-owned enterprise R&D project as the research subject,the writer reads and combs a large amount of literature,uses the theories of the COSO internal control,COSO enterprise risk management integrated framework and the process re-engineering,researches the internal control framework of the state-owned enterprise R&D project,analyses the internal control elements of the state-owned enterprise R&D project,constructs the internal control whole flow of the state-owned enterprise R&D project.Then,the writer takes K project of G company as an example,based on the internal control model under the efficiency target,analyses the project's efficiency target,designs the internal control implementation plan of this project starting with the controls of organization system,operation system and financial supervision.