The Impact Of Internal Control On R&D Efficiency Of Enterprises

R&D activities are an important driving force for economic and social development,and are the strategic support for enterprises to enhance their independent innovation capabilities,and provide a powerful driving force for the sustainable and stable development of enterprises.Compared with the major developed countries,the R&D expenditures and R&D investment intensity of Chinese enterprises are significantly lower,and the R&D efficiency is also significantly lower.The IT industry has special importance and social responsibility compared to other industries.The IT industry itself has the characteristics of patent technology competition and high R&D investment.Moreover,the "13th Five-Year National Science and Technology Innovation Plan" issued by the State Council clearly puts forward the future development of optical communication,cloud computing,Internet of Things,smart city and 5G network in the IT industry.In addition to corporate profits,the communications industry has a huge impact on communication security,communication costs,and national voice rights.Therefore,researching the IT industry is representative and practical.In the empirical research section,this paper selects the data of A-share communication listed companies in the three years from 2015 to 2017.The regression model is established and empirically analyzed through the selection and measurement of internal control quality,enterprise R&D efficiency and control variable indicators.Study the impact of internal control quality and internal control information disclosure on the research and development efficiency of enterprises,and explain and analyze the empirical results.In the case study section,this paper studies the case of Haineng Communication,and analyzes the current status of internal control of Haineng Communication in the case.Start with the problem of the five elements.Then I will study the reasons for these internal control problems in Haineng Communication,and finally make suggestions and solutions for the internal control problems of Haining Communication based on their own professional knowledge.This article is divided into seven chapters.The first chapter briefly introduces the research background and significance,research content and framework,and explains the main contributions and needs to be improved.The second chapter is the literature review,through the evolution of internal control,combined with the research status of internal control of high-tech enterprises at home and abroad.Then summarize the research on the influence factors of internal control on R&D efficiency.The third chapter contains the definition of concept,theoretical basis and institutional background.First,the scope of the relevant concepts was clarified.Finally,the relevant provisions on the disclosure of internal control information were sorted out.The fourth chapter firstly sorts out and describes the current situation of the internal control and R&D of listed companies in China's mainboard communication industry,and further proves that the internal control situation is insufficient.The fifth chapter uses empirical analysis to study the factors affecting the R&D of internal control from the data of the communications industry from 2015 to 2017.In the sixth chapter,I combine theory and case study to use to deeply analyze the internal control problems and causes of Haieng Communication,and put forward suggestions and measures.The seventh chapter is the conclusion of the study.The main and innovation of this paper is to fully refer to the characteristics of the research and development efficiency of the research factors of the paper,and to select the research of quantitative and qualitative combination of IT industry.In the research process,the internal control and R&D status of the IT industry were analyzed in detail,and the impact of internal control of the IT industry on R&D efficiency was verified by empirical evidence.Finally,the case of specific enterprises is used to study the problems existing in the internal control of SMEs in the industry,which has implications for similar enterprises.