C科研机构内部控制“五个制约”分析工具的应用

The Application of I “Five Control”Analysis Tools for C Research Institute Internal Control

C科研机构结合自身实际情况,对本机构的内部控制管理进行了探索和研究,形成了"五个制约"分析工具。本文初步理清了五个"制约"的内涵边界,梳理了每个"制约"包含的重要关注点,引导科研机构将内部控制的分析贯穿于项目实施的全过程,帮助解决内部控制过程中常见的困扰,为科研机构对自身的内部控制缺陷或不足进行分类分析提供一种参考工具和方法。

C research institutions to internal control management methods were continued to explore.C scientific research institutions with their own actual situation,the internal control of the organization to explore and research, forming a“five constraints”analysis tool. This paper initially clarify the five“control”the connotation of boundary, combing the each“control”contains important concerns,to guide scientific research institutions will be the analysis of internal control throughout the whole process of project implementation,help to solve the common problems of internal control,for scientific research institutions of their own internal control deficiencies were classified and analyzed to provide a reference tools and methods.