| 摘要: |
| 随着社会的进步和发展，在科学事业单位实施内部控制已成为必然趋势。该文从内部控制的概念 出发，通过对内部控制在我国的发展、科学事业单位的情况、对内部控制的常见误区等3个方面的背景分 析，引出科学事业单位内部控制在具体实施中存在的5点问题，并结合具体情况提出相应的对策建议。 |
| 关键词: 科学事业单位 内部控制 对策 |
| DOI： |
| 分类号: |
| 基金项目:中国农业科学院“我院现代农业科研院所制度建设研究”项目资助，0032013001 |
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| TO EXPLORE THE INTERNAL CONTROL SYSTEM IN SCIENTIFIC INSTITUTIONS |
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Liu Fengdong
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Bureau of Finance， Chinese academy of agricultural sciences， Beijing 100081
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| Abstract: |
| With the development of the society's progress and development， implementing the internal control in the scientific institution has become an inevitable trend. This paper elaborated the concept of internal control， ana- lyzed the development of internal control scientific institutions of China and its common misconceptions， pointed out five problems in implementing internal control， and put forward the corresponding countermeasures and suggestions based on the specific situation. |
| Key words: scientific institutions internal control countermeasures |
