对我国农业科研单位内部控制的思考

CONSIDERATION OF THE INTERNAL CONTROL OF THE AGRICULTURAL SCIENTIFIC RESEARCH INSTITUTIONS

农业科研单位同时具有运营目标非营利性和科研成果转化、提供科技服务具有营利性的特点,因此其内部控制和管理应结合其自身特点进行设计。文章首先指出个别农业科研单位内部控制的现状及存在的不足和缺陷,进而提出提高农业科研单位内部控制水平的对策建议,以期完善农业科研单位内部控制制度,规范其财务工作,避免诸如监督不到位、执行力不强等问题的发生,提高农业科研单位的工作效率和科研水平。

The nonprofit agricultural scientific research units have the characteristics of transforming the scientific research achievements and providing the service of science and technology, so its internal control and management should bedesigned combined with its own characteristic. This paper pointed out the status and problems of internal control in agricultural scientific research units, and put forward some countermeasures and suggestionsin order to perfect the internal control system of agricultural scientific research units, standardize the financial work, avoid such problems as supervision and execution, and improve the work efficiency and the scientific research level.