科研单位内部控制的问题分析与对策研究

财政部于2012年11 月公布了《行政事业单位内部控制规范（试行）》，并从2014年1月起全面执行。科研单位是行政事业单位的重要组成部分，承担着推进我国科学研究事业发展的关键职能，改进其内部控制体系有助于为科学研究和科技创新提供较为坚实的制度支撑和组织保障。文章首先分析了科研单位组织特点和业务特征影响其内部控制建设要点的内在机理，接着剖析了当前科研单位内部控制体系存在的主要缺陷，最后在借鉴和吸收美国《联邦政府内部控制准则》和COSO内部控制框架中合理因素的基础上，针对科研单位的内部控制体系提出了具有较强针对性、现实性和可操性的改进对策。

Internal control of scientific research institutions: problems and solutions

The Ministry of Finance announced the internal control standards for public and administrative institutions in November 2012, and began the full implementation from January 2014.Scientific research institution is undertaking the critical function of promoting the development of scientific research in China, therefore improving its internal control system can contribute to the scientific research and technological innovation by providing more solid institutional and managerial support. The paper first analyzed the effect of organization and business features of scientific institutions on its internal control system, and then discussed the main defects of the internal control system existing in current period. Finally, itproposed some improving countermeasures combined with a comparison of internal control system among United States Federal Standard and COSO internal control framework.