Research On Internal Control Of R Company's Research And Development Projects

Through reviewing the development process of internal control at home and abroad,this paper focuses on the game between China and the United States in the high-tech field.Having a detailed understanding of the development of ZTE,ZTE was once at a standstill in its operations,and analyzed that the company should attach importance to the identification,control and evaluation of the internal and external environment.Combined with domestic research and development enterprises,the internal control mechanism of research and development projects was studied due to the problem of getting stuck in the research and development process.Improving the transformation of research and development project achievements and reducing the risk of research and development projects are the necessary requirements to ensure the normal operation of research and development enterprises.In terms of human resources risk,technological innovation risk,project acceptance risk,capital guarantee risk and property right transformation risk,we need to pay more attention.The specific analysis of R company's R&D project internal control status shows that there are no obvious defects at the system level and process description level,and there are corresponding control nodes at key nodes.However,through questionnaire survey,on-site investigation and interview,it is found that R& D personnel and management personnel pay attention to different risk points from those required by the internal control system.The main problems are low correlation between R&D products and market recognition,weak awareness of cost control,shortage of R&D human resources,weak patent management and experience summary.These parts of the problems are greatly affected by external environment and human factors.Although they may all be operated according to the internal control process,the details optimization and measures landing cannot be implemented due to various reasons.It is necessary to give the management time to promote the awareness of internal control so as to positively promote the construction of the internal control system.The root of this is that under the internal and external environment with high growth rate and high competitiveness,the management thinking will significantly affect the company's extreme management style,paying too much attention to the results and relatively weakening the management and standard control of the process,making the research and development department struggling to cope with the harsh tasks assigned by the plan and lacking the scientific research work that can promote the company in the research and development process.It is suggested that Company R should lay a good foundation for Company R by optimizing the construction of information system,establishing WBS-RBS work risk decomposition matrix,strengthening internal control operation subjects,changing the management assessment guidelines and improving the competitiveness of talents.