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针对我国科研事业单位财务管理特点,深度剖析我国科研事业单位内部控制中存在的主要问题,并结合科研单位自身特点,包括科学研究的创新性以及不可预期性风险等,提出面向科研事业单位内部控制体系与制度建设的框架,从而满足科研事业单位财务安全性与科学创造性的双重目标。并探讨以信息化管理手段完善科研事业单位内部控制体系的建设,为我国科研事业单位内部控制建设相关决策提供参考。
In view of the characteristics of financial management in China’s scientific research institutions, this paper deeply analyzes the main problems in the internal control of the research institutions in China. Combining with the characteristics of scientific research units, including the innovation of scientific research and the unpredictable risks, System and system building framework to meet the dual objectives of scientific research institutions financial security and scientific creativity. And to explore ways to improve the internal control system of scientific research institutions by means of information management, so as to provide reference for the decision-making of the internal control of scientific research institutions in China.