| 摘要: |
| 文章分析基层农业科研事业单位内部控制建设现状与成效、问题与挑战，研究提出推进基层农业科研事业单位完善内部控制建设的思路和重点。根据作者在基层农业科研事业单位内部控制的工作经验，结合文献分析和有关座谈交流资料，对基层农业科研事业单位内部控制建设现状与优化进行描述性分析。基层农业科研事业单位内控建设呈现“三化”趋势，即环境日益优化，业务活动持续强化，评价监督不断深化；仍然存在着内控工作认识相对薄弱，信息化建设应用仍然不足，规章制度不够完善，监督评价机制比较单一等“四大”问题；未来内控建设中要重点抓好深入强化内控意识，健全内部控制体系，提升内部控制效率，加强内控风险规避等四方面重点工作。目前基层农业科研事业单位内控建设取得的成效显著，但仍存在较多问题，需要单位领导的参与，财务部门与业务部门的联动，实施多层次监督机制，大力推进内部控制建设。 |
| 关键词: 农业 科研事业单位 内部控制 现状 优化 |
| DOI：10.7621/cjarrp.1005-9121.20210104 |
| 分类号: |
| 基金项目: |
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| ANALYSIS AND OPTIMIZATION RESEARCH ON STATUS OF INTERNAL FINANCIAL CONTROL OF GRASSROOTS AGRICULTURAL RESEARCH INSTITUTES |
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Gao Chao
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Agricultural Information Institute, Chinese Academy of Agricultural Sciences, Beijing 100081, China
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| Abstract: |
| Based on working experience in the internal financial control of grass-roots agricultural scientific research institutes, and combined with literature review and external consultation, this paper adopted descriptive analysis of the current situation and optimization of the internal control construction in grass-roots agricultural scientific research institutes. At present, the internal control construction of grass-roots agricultural scientific research institutes presents the trend of "three modernizations", that is, the environment is increasingly optimized, the business activities are continuously strengthened, and the evaluation and supervision are continuously deepened. However, there are still four major issues, such as relatively weak understanding of value of internal control, insufficient application of information construction, imperfect rules and regulations, and single supervision as well as lack of evaluation mechanism. Regard to the future development internal control, it should focus on strengthening the awareness of internal control, improving the internal control system, improving the efficiency of internal control, and strengthening the risk aversion of internal control. These require the participation of the leadership in the unit, the linkage of the financial department and research department, the implementation of multi-level supervision mechanism, and promotion as well as construction of internal control.（下转第页） |
| Key words: agricultural scientific research institution internal control status optimize |
