摘要: |
随着我国农业科技投入的快速增长和“放管服”改革的不断深入,农业科研单位的管理水平开始受到持续的关注。内部控制是对资金安全规范使用、对内部治理结构完善的重要内容,是保证单位正常运行的基础。而目前,我国农业科研单位普遍对内部控制建设的重要性认识还不到位,在内部控制措施落地和实施方面存在着一些问题,影响了内部控制制度功能的有效发挥,使单位运行存在一定的风险。文章就现阶段农业科研单位内部控制的特点进行讨论,并提出加强农业科研单位内部控制的措施,希望能为农业科研单位内部控制体系的建立和完善提供参考。 |
关键词: 农业科研单位 财务管理 内部控制 对策 |
DOI:10.7621/cjarrp.1005-9121.20210404 |
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STUDY ON THE COUNTERMEASURES OF OPTIMIZING INTERNAL CONTROL IN AGRICULTURAL RESEARCH INSTITUTES |
Guan Xin
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Institute of Quality Standard and Testing Technology for Agro-Products, Chinese Academy of Agricultural Sciences, Beijing 100081, China
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Abstract: |
With the rapid growth of China's agricultural science and technology investment and the deepening of the reform of "release, management and service", the management level of agricultural research institutes begins to receive continuous attention. Internal control is important for the safe and standardized use of funds and the improvement of internal governance structure. It is also the basis for ensuring the normal operation of the unit. At present, China's agricultural research institutes generally do not pay much attion to the importance of internal control construction. And there were some problems in the implementation of internal control measures, and these causes affected the effective play of the function of the internal control system and made the operation of the unit have certain risks. This paper discussed the characteristics of the internal control of agricultural research institutes at the present stage, and put forward the measures to strengthen the internal control of agricultural research institutes, hoping to provide reference for the establishment and improvement of the internal control system of agricultural research institutes. |
Key words: agricultural research institutes financial management internal control countermeasure |