Discussion On The Internal Control Of Mobile Phone R&D Activities In H Company

Since the 18 th National Congress of the Communist Party of China,the Party Central Committee with General Secretary Xi Jinping as the core has paid more and more attention to scientific and technological innovation.From ideological concept to strategic deployment,and later to practical action,a complete system has gradually been formed.Innovation is the first driving force for development.If we want to build a modern economic power that is developing steadily,it will be inseparable from technological innovation and the support of innovation and development in all walks of life.Therefore,in recent years,the state has formulated a series of preferential policies that encourage technological innovation and support the development of high-tech industries.It has guided the direction of the development strategy and brought real benefits to the enterprises from the tax policy.Under the guidance of relevant national policies,many companies are increasingly aware of the importance of improving their ability to innovate.To this end,science and technology enterprises actively respond to national calls,comply with national policies,improve their own competitiveness through innovation,promote the progress of the entire industry,promote social and economic development and the advancement of national science and technology,and make the whole society move in a better direction faster.With the rapid growth of technology-based enterprises and the continuous development and growth,the competition among enterprises has become increasingly fierce.At the same time,it has exposed many problems in business management.As a core business of technology-based enterprises,R&D activities are an important guarantee for the sustainable and healthy development of enterprises.In order to improve the company's management and risk prevention capabilities and promote the sustainable development of enterprises,business managers need to focus more on the internal control of enterprises,especially the internal control of research and development activities.The mobile phone manufacturing industry is a high-tech industry with high output and fierce competition in the new era.With the popularization and continuous upgrading of smart phones,mobile phone manufacturers often face greater pressure.The development of new products is often difficult,and it is necessary to comprehensively consider the changes in market supply and demand and the development of competitors.In order to be in an invincible position in the industry where the profits of the industry are declining and the homogenization competition isbecoming more and more fierce,enterprises should pay attention to the management of internal control while carrying out mobile phone R&D work.Due to the high concentration of materials and talents,the research and development of new products has limitations in risk control and cannot diversify risks.At this time,it is necessary to play the role of internal control to minimize R&D costs and improve R&D efficiency.Establishing an effective internal control system for R&D activities can reduce the risks encountered by enterprises in the R&D process and ensure the effectiveness of R&D activities.Therefore,it is extremely targeted and practical to explore the internal control of corporate R&D activities.This paper adopts the combination of literature research method and case analysis method.Firstly,it introduces the research background and research significance of the topic selection,collects a large amount of relevant literature and carefully studies it,and summarizes the viewpoints in the literatures of domestic and foreign experts and scholars..After doing a good job in literature review,I also clearly defined the general research ideas and research methods of the article,and constructed the overall framework of the article.Secondly,it summarizes the theory of enterprise R&D activities and internal control from the theoretical level,and further elaborates the theoretical basis of internal control and its connection,which provides a solid theoretical basis for the later case studies.Then,by analyzing the risks faced by H company's mobile phone R&D activities and the status of internal control at each stage of R&D,it is found that there exist many unreasonable issues such as insufficient project feasibility analysis,lack of technical review supervision,inadequate control of R&D expenditure approval,insufficient independence of inspection and acceptance personnel,and unreasonable incentive management of core R&D personnel.The internal control problems of H company's R&D activities are mainly due to the lack of corporate culture construction and practice,the establishment of a scientific risk assessment mechanism,the unreasonable evaluation of employee performance,the obstacles in information communication,and the defects in the organization and position setting.If the internal control in research and development activities is neglected,it will easily lead to the loss of technical talents,the intensification of research and development risks,the low efficiency of research and development,and the unsatisfactory conversion of results.Finally,in order to improve the internal control level of the company's mobile phone R&D activities,this paper puts forward relevant and effective suggestions for the specific problems of internal control.In this paper,the internal control situation of mobile phone R&D activities of H company is taken as a specific case study object.After discovering the internal control problems existing in H company R&D activities,combined with internal control theory,the reasons for the existence of the problem are deeply analyzed,and the same type is used for reference.The successful experience of enterprise R&D internal control has put forward some suggestions for improving the internal control of the company's mobile phone R&D activities.I hope this article can help H company to establish a more effective internal control system,so as to better promote the smooth development of its mobile phone R&D work,and hope that similar enterprises can learn from this case,learn from it,and strengthen the internal control of their own R&D activities.The theoretical basis and method measures to ensure the smooth operation of the enterprise and achieve the strategic goal of enterprise development.This paper takes the internal control situation of H company's mobile phone R&D activities as the specific case study object.After discovering the internal control problems existing in H company R&D activities,combined with the internal control theory,the author deeply analyzes the causes of the problems and draws lessons from the same type of enterprises.The successful experience of R&D internal control and suggestions for improving the internal control of the company's mobile R&D activities.I hope this article can help H company to establish a more effective internal control system,so as to better promote the smooth development of its mobile phone R&D work,and hope that similar enterprises can learn from this case,learn from it,and strengthen their internal research and development activities.The theoretical basis of control ensures the smooth operation of the enterprise and realizes the strategic goal of enterprise development.