The Construction Of Internal Control System Of Science Institutions

It can be seen that the national level attaches great importance to the construction of the internal control system,which puts forward new requirements for administrative institutions to further improve the internal management level and improve the quality and efficiency of public services.In order to meet the needs of the socialist market economic system and modern national governance better,the Ministry of Finance has successively issued some regulations,requiring all types of administrative institutions in my country to gradually establish and improve internal control systems,continuously strengthen the internal process control of the units and control the risks to economic activities.At the same time,this also lays a solid foundation for strengthening the construction of a clean government risk prevention and control mechanism.Compared with various forms of organizations such as foreign enterprises,non-profit organizations and government agencies,public-institutions is a separate organization model in my country.It accepts the leadership of the government.It is not only the main carrier for providing public services in economic and social development,but also an important force in my country’s socialist modernization.Under normal circumstances,it has no productive business income.Some even all of the funds required by institutions need to be paid by public finances.Therefore,the various business activities of public institutions are closely related to the safe and effective state financial funds and must be supervised by the whole society.As a national team for scientific and technological research and application development,scientific institutions,a special institution,shoulder the important mission of serving the country’s strategic needs and economic and social development.First of all,the first chapter clarified the topic background and research significance of this thesis and conducted research on the internal control construction of scientific institutions as the main body,aiming to strengthen the internal control theoretical framework for the internal control of scientific institutions.Secondly,the second chapter is a basic combing of the definition of scientific institutions and related theories of internal control,combined with the introduction of the basic situation of X Research Institute in Chapter III.It plays a role in linking the whole article.Chapters 4and 5 are the important parts of the thesis.Combining the actual situation of X Institute’s current internal control,using the five elements of internal control(internal environment,risk assessment,control activities,information and communication,and internal supervision),this chapter evaluates the current situation of X Institute’s internal control and discover the risk points in its internal control.For example,the internal environment is imperfect,risk identification is not clear,budget control is not comprehensive,information and communication work needs to be strengthened,and internal discipline supervision is not strong enough.Finally,in view of the discovered risk points,this paper analyzes the causes one by one,and proposes corresponding improvement measures,for example,establishing and improving the internal environment,gradually sorting out comprehensive risk points,strengthening effective information and communication,giving play to the subjective initiative of internal supervision and so on.As a professional science and technology thinking tank with distinctive characteristics,outstanding advantages and significant influence,X Research Institute is also a representative research institute of our country’s scientific institutions.Although it does not represent the various scientific research institutes across the country,it still has a certain degree of typicality in terms of organizational system,unit atmosphere,budget management and asset management.This paper is based on the perspective of the job in financial asset management,combined with internal control related theories,to gradually improve the internal control system of X Institute,and put forward some substantive suggestions,for example,strengthening the attention and guidance of decision-makers on controlling risks;comprehensively and systematically finding risk points from the bottom up;implement a comprehensive budget management system;continuing to promote information management methods;improving the efficiency of discipline inspection and supervision and so on.A standard and complete internal control system is conducive to the in-depth study and use of the X Institute’s employees,so as to resist external risks,prevent financial fraud,improve management performance,promote the healthy development of X Institute and provide other types of science Provide reference for internal control construction of public institutions.