基于风险评估要素下的科技协同创新体内部控制设计

Internal Control Design of Scientific and Technological Collab orative Innovation Based on Risk Assessment

由于江西省科技协同创新体发展时间较短,科技创新过程中风险点较多,其内部控制不完善,本文基于风险评估要素,从设立目标、识别风险、评估风险、应对风险四个方面建立了江西省科技协同创新体内部控制体系,旨在有效识别企业与企业间、企业与政府间、企业与研究组织间的协同风险,并针对不同风险因子,设计了合理的内部控制措施,以期提高江西省科技协同创新体应对风险的能力和内部控制体制机制的建设。

As the development history of scientific and technological innovation in Jiangxi Province is short, there exists many risks in the process of scientific and technological innovation, and its internal control is not perfect. Based on the elements of risk assessment, this paper establishes the internal control system of Jiangxi province science and technology collaborative innovation from four aspects： setting up target, identifying risk, assessing risk and coping with risk, aiming to effectively identify the synergistic risk between enterprises, between enterprises and governments,between enterprises and research organizations, and designs reasonable internal control measures for different risk factors. It aims to improve the ability of Jiangxi science and technology collaborative innovation to deal with risks and the construction of internal control system.