科研机构内部控制方式及其审计评价研究-管理科学与工程专业毕业论文.docxVIP

摘 摘 要 科研机构的企业化转制是国家科技体制改革的重要内容之一，根据科研机构 的性质的不同，其转制也分为两种类型。一种是技术开发型科研机构以进入其他 企业或整体转为中介机构等方式进行企业化转制：另一种是社会公益型科研机按 照非盈利机构管理和运行。 科研机构的企业化转制，有效地将其从以前事业单位所特有的种种限制中解 脱出来，运行机制比以前更加灵活。但是，长期的计划式运作及国家的保姆式扶 持使科研机构养成了思维禁锢、缺乏进取等不良风气，突然之间发生的体制改变 使科研机构变得措手不及，无论从观念上还是从管理水平上，科研机构大都没有 做好足够的准备来应付参与市场竞争，从竞争对手口中夺食的新形势。重点表现 在其内部控制体系不健全，或者建立了内部控制制度，但执行效果较差。 本文采用规范分析与实证分析相结合、定性分析与定量分析相结合的研究方 法。从天津市实施科研机构企业化转制后，内部控制的现状分析入手，结合对国 内外内部控制理论发展的详细总结分析，得出“解决科研机构转制后存在的诸多问 题的最好方法是实施基于审计的内部控制”这一主题。同时，本文还设计了基于审 计理论的科研机构内部控制制度评价模型，并以两个典型的科研机构为例子，详 细阐述了评价模型的用法，使模型具有较强的可操作性，对各科研机构有效地实 施内部控制具有较高的参考价值。 关键词：科研机构 内部控制 审计评价 AB AB STRACT Along with the reformation on the system of science and technology,most of the science and technology institutions have been transformed from research institutions into companies．However,other institutions which take commonweal嬲their business are to run and to be managed as commonweal organs．In the third of sixth meeting of Chinese Communist，“Decision on how to consummate several problems of the market economy system of socialism”has been worked out．In the“Decision”it has been put forward definitely that research institutions should set up their own inner control systems which have specific responsibilities，scientific appraise，exoteric CouPe and normative management，SO as to form a new commonweal system．Although there are many important reformations on system of research institutes，but they have not been ready in manage conception．They have poor knowledge on modern management．And there are many problems such as ambiguous division in work，unclear responsibilities， dependence on experience or leader,etc．Inner control systems are very scarce，or, although there are some inner control systems，but they can not been carried out efficiently．It is very difficult for them to step into market to make enough benefits． Now science and technology institutions are facing with urgency．It is high time for them to study the model of inner control system and make benefits with it． In this