Research On Quantitative Evaluation System Of Internal Control In Scientific Research Institutes

Since 2013,Y institute according to the unified requirements of the group company,began to carry out internal control system construction.Through the development of the internal control system construction work for 3 years,the departments of Y institute establish internal control consciousness gradually,orderly work under the leadership of the working group and evaluation group,has released the two editions of " management manual of the internal control","evaluation manual of the internal control " and "internal control self evaluation reports of three years".However,the evaluation work also exposed some problems:evaluation standards out of reality,without detailed standard scores and without evaluation result in score.Through case study,this paper takes Y Institute as a case,collects the internal control evaluation data of Y Institute,analyzes the areas that need to be improved and perfected,and constructs a quantitative evaluation system for internal control of scientific research institutes.By applying fuzzy comprehensive evaluation method and analytic hierarchy process,construction internal control evaluation index of Y Institute,and gives each index weight,quantitative evaluation system of internal control,forming internal control evaluation system of Y Institute,the score of internal control for nearly three years of and the corresponding grade.