省级农业科研单位行政事务内部控制研究

INTERNAL CONTROL OF ADMINISTRATIVE AFFAIRS IN PROVINCIAL-LEVEL AGRICULTURAL RESEARCH INSTITUTES

关键词:  农业科研单位  行政事务  内部控制

Key words:  agricultural research institutes  administrative affairs  internal control

摘要:

我国行政事业单位内部控制由初期经济活动管控为重点扩展至全面业务活动管控。加强单位内部行政事务的内部控制，有助于规范内部工作流程，提升治理能力，更好发挥省级农业科研单位的区域科技创新职能。文章将省级农业科研单位的行政事务内容分为基础性行政事务内容和具有农业科研创新特色的行政事务，分析了省级农业科研单位行政事务内部控制管理存在的内部控制环境薄弱、风险评估能力相对落后、控制活动流程设计与执行有缺陷、信息沟通不畅与监控不足、内部监督机制作用发挥不显著等问题，并针对性提出完善单位内部控制环境、优化风险评估机制、规范控制活动、加强信息与沟通、强化监控与评价的措施建议，以期为规范农业科研单位行政事务工作流程，提升内部治理能力提供参考。

Abstract:

The internal control of administrative institutes in China has expanded from focusing on the initial economic activities to covering all business activities. Strengthening the internal control of administrative affairs within units can help standardize internal work processes, enhance governance capabilities, and better fulfill the regional scientific and technological innovation functions of provincial agricultural research institutes. This research divided the administrative affairs of provincial agricultural research institutes into basic administrative affairs and those with agricultural research and innovation characteristics. And it analyzed the problems existing in the internal control management of administrative affairs in provincial agricultural research institutes, such as weak internal control environment, relatively backward risk assessment capabilities, flaws in the design and execution of control activities, poor information communication and insufficient monitoring, and the insignificant role of internal supervision mechanisms. Then it put forward targeted measures and suggestions to improve the internal control environment of the units, optimize the risk assessment mechanism, standardize control activities, enhance information and communication, and strengthen monitoring and evaluation, with the aim of providing a reference for standardizing the administrative affairs work processes of agricultural research institutes and improving their internal governance capabilities.