Research On Internal Control Of Science And Technology Service Institution

According to the guidance on promoting the Reform of Public institutions by Classification issued by the State Council in 2011,only the public welfare class and the second class of public welfare are retained in the sequence of public institutions after the reform of the classification of science and technology service institutions in China.In terms of internal management,the public welfare institutions in the second category are more complex in management because of the change in the mode of disbursement of financial funds after the reform,and the diversification of the sources of funds and the types of business.In terms of external management,with the promotion of the government to buy services and the introduction of market competition,it is urgent to improve the quality and efficiency of services.Therefore,if the internal control of science and technology service institutions is strengthened to improve their overall management level,it is an urgent problem to improve their service efficiency and competitiveness while maintaining compliance and public welfare.This article takes the A center as the case study object,embarks from the particularity of the public welfare second kind science and technology service institution,through distinguishes the A center different funding source,then combs the center each internal control business characteristic and the implementation situation.Combined with the Code of Internal Control of Administrative institutions(trial)(hereinafter referred to as "Standard"),this paper studies the problems existing in the control activities of Center A in the light of the norms of internal control at the operational level.Finally,according to the requirements of COSO internal control theory and "specification",the optimization idea of internal control system is put forward,and the corresponding optimization suggestions and concrete measures are put forward in view of the existing problems of internal control.Through case analysis,this paper studies the construction of internal control of center A,which is the second type of public service institution,in order to promote the unit to improve its internal control system step by step.At the same time,it also provides a reference for the internal control construction of other science and technology service institutions in the transitional period of classification reform.