提升农业科研单位内部控制管理有效性措施研究

MEASURES TO IMPROVE THE EFFECTIVENESS OF INTERNAL CONTROL MANAGEMENT IN AGRICULTURAL RESEARCH INSTITUTES

关键词:  农业科研单位  内部控制  风险防控  管理效能

Key words:  agricultural research institutes  internal control  risk prevention and control  manage efficiency

摘要:

新形势下，随着国家对农业科研单位重视程度的持续提升，各类资源投入逐年加大，作为资源使用主体，农业科研单位必须合理高效盘活用好这些资源，以实现绩效产出最大化。文章分析了当前多数农业科研单位的内部控制流程，发现内部控制建设与执行的重视程度不足、风险评估不到位、管理缺乏信息化支撑等问题，提出了强化内控意识，优化顶层设计，用好审计检查结果，完善内部控制建设，加强信息化建设，助力内部控制执行等建议，为农业科研单位产出实用创新成果、满足人民多元化需求筑牢基础。

Abstract:

In the new era, as the state's attention to the agricultural research field continues to increase and investment in various resources grows year by year, agricultural research institutes, as the main users of resources, must revitalize resources through reasonable and efficient management to maximize performance output. This research analyzed internal control processes of the agricultural science research institutes at present, and found that there were still issues such as insufficient attention to the construction and implementation of internal controls, inadequate risk assessment, and weak informatization support, then proposed suggestions to strengthen internal control awareness, optimize top-level design, make good use of audit inspection results, improve internal control construction, strengthen information technology construction, and assist in the implementation of internal control, so as to lay a solid foundation for agricultural research institutes to produce practical innovative achievements and meet the diverse needs of the people.