Research On The Construction Of Internal Control In Scientific Institutions

Since the Ministry of Finance issued the Standards for Internal Control of Administrative Institutions in December 2012,the construction of internal control of Chinese government departments has been supported by policies and theoretical basis,and then the internal control of the Chinese government has officially set sail.At present,internal control has become a key work of administrative institutions in China.In addition,the Standards for Internal Control of Administrative Institutions has been implemented for more than five years,and various units have gradually carried out the construction of internal control.On the whole,the internal control of our government departments is still at the initial stage of exploration.At present,the internal control of public institutions in our country has the problem of unbalanced development.Moreover,the construction of internal control in some institutions is only on the surface,and the implementation is not optimistic.As an organization providing scientific and technological Socialized Public Service products,scientific institutions are an important part of the national innovation system and play an important role in promoting the development of scientific undertakings in China.At the same time,scientific institutions are an important force in undertaking national science and technology projects.Therefore,the degree of perfection of the internal control system of scientific institutions directly affects the quality of the implementation of scientific and technological projects.In this thesis,internal control theory and literature are studied and summarized.This thesis not only introduces the current situation of internal control in public institutions in China,but also deeply analyses the common problems of internal control in public institutions in view of the fact that the construction form of internal control in some public institutions is more important than its essence.At the same time,taking A scientific institution as an example,this thesis introduces the highlights of internal control construction in A scientific institution,and analyses the reasons for the outstanding effect of internal control construction in A scientific institution,and then draws some enlightenments to promote the effective implementation of internal control in China's scientific institution,hoping to provide some reference for the construction of internal control in other scientific institution.