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随着农业科研院所的经济体制改革逐步深入,院所办企业得到了发展,但由于受气候、生产条件的影响,以及与院所依附关系的影响,企业内部控制环境还存在诸多问题。基于此,从理顺企业内部控制环境的思路,提出改善企业内部控制应注重协作团队精神的培养、树立风险意识,引进合适的市场机制,建立健全内部控制制度,完善监督机制、用人机制。
With the gradual deepening of economic system reform in agricultural research institutes, the enterprises run by the institutes have been developed. However, due to the influence of climate and production conditions and the impact of the dependence on institutions, many problems exist in the internal control environment of enterprises. Based on this, from the idea of straightening out the internal control environment of enterprises, it is suggested that improving internal control of enterprises should pay attention to the cultivation of cooperative team spirit, establish risk awareness, introduce appropriate market mechanism, establish and improve internal control system, and improve supervision mechanism and employment mechanism.