| 摘要: |
| 内部控制工作是现代农业科研单位科学管理机制的重要组成部分。文章结合国内行政事业内部控制研究现状和农业科研单位工作实际，对当前农业科研单位内部控制管理存在的问题加以分析，并从内部控制环境、风险管理、预算和收支管理、资产管理、内外监督、信息沟通等方面提出改进建议。 |
| 关键词: 农业科研单位 内部控制 风险管理 |
| DOI： |
| 分类号: |
| 基金项目:该文是泰安市首期会计领军“山东省行政事业单位内部控制现状与改革建议”课题阶段性研究成果 |
|
| Internal control present situation and the suggestions for improvement of agricultural scientific research units |
|
Gao Xinhua
|
|
Shandong Institute of Pomology，Taian 271000
|
| Abstract: |
| Internal control is an important part of the scientific management mechanism in the modern agricultural scientific research unit. Combining the current domestic situation of the internal control in agricultural scientific research units, this paper analyzed the current problems existing in the internal control management of agricultural scientific research unit, and put forward some improvement suggestions from the internal control environment, risk management, budget and balance of payments management, asset management, internal and external supervision, information communication, etc. |
| Key words: agricultural scientific research units the internal control risk management |
