CHALLENGES AND STRATEGIES IN THE CONSTRUCTION OF INTERNAL CONTROL SYSTEMS IN RESEARCH INSTITUTES
Research institutes are crucial components of the national innovation system,and the effectiveness of their internal control plays a significant role in promoting scientific progress and innovation.A sound internal control mechanism ensures the rational allocation and effective use of research funds,and enhances the management efficiency of research institutes.However,there are still issues in the application of internal control in research institutes,including a lack of focus on business-level construction,poor operability of internal control procedures,and an incomplete internal supervision and evaluation mechanism.In response to these issues,this research proposed corresponding countermeasures and suggestions:conducting comprehensive risk assessments to identify and determine the key areas at the business level;improving the operability of internal control through cost accounting,streamlining approval processes,and optimizing organizational structures;and establishing and perfecting internal supervision and evaluation mechanisms to regularly assess and provide feedback,identifying and correcting deficiencies in internal control promptly,to enhance the effectiveness of internal control implementation in research institutes.
NETL
NSTL
万方数据
