新形势下科研事业单位内部控制建设研究——基于H所调研数据的分析

RESEARCH ON THE INTERNAL CONTROL CONSTRUCTION OF SCIENTIFIC RESEARCH INSTITUTES UNDER THE NEW SITUATION——ANALYSIS BASED ON DATA IN H RESEARCH

关键词:  新形势  科研事业单位  内部控制

Key words:  new situation  scientific research institutes  internal control

摘要:

近年来，国家多次出台内控相关政策，要求行政事业单位做好内控建设工作，并对科研管理提出“放、管、服”的要求，科研事业单位的内控建设重要性日益凸显。文章以H所作为调研对象，通过个别访谈、问卷调查等方式，对该所当前内控建设情况展开调研，分析其单位层面、业务层面、评价与监督等方面的现状及存在问题，并提出针对性建议，以期为新形势下科研事业单位提高内控建设水平提供参考。

Abstract:

In recent years, our country has repeatedly issued relevant policies on internal control, requiring administrative institutes to do a good job in internal control construction, and put forward the requirement of combining “decentralization, regulation and service” for scientific research management. The importance of internal control construction of scientific research institutes has become increasingly prominent. Taking H Institute, an agricultural scientific research institute, as the research object, and through individual interviews, questionnaire surveys and other methods, this article conducted a research on the current internal control construction situation of H Institute, analyzed the current situation and existing problems on its unit level, business level, evaluation and supervision, and proposed targeted suggestions to provide references for improving the internal control construction level of research institutes under the new situation.