关于农业科研单位内部控制建设的探讨

Internal Control Construction in Agricultural Scientific Research Institutions

分析农业科研单位内部控制存在的问题,提出从完善内部控制环境、进行科学的风险评估、采取有效的控制活动、建立顺畅的信息与沟通系统、加强内部监督机构等5个方面加强内部控制建设。

With the increasing demand of the standard management of agricultural scientific research institutions, more and more weak links appear in the internal control. Some suggestions are put forward on how to improve the internal control environment, evaluate the risk scientifically, adopt effective control, establish a smooth information and communication system, and perfect the internal supervisory organ in a view to strengthen the internal control construction.