农业科研事业单位内部控制建设研究  

Studies on the Construction of Internal Control in Agricultural Scientific Research Institutions

作　　者：肖晓英[1] 戴健华[2] Xiao Xiaoying;Dai Jianhua(Institute of Horticulture,Hunan Academy of Agricultural Sciences,Changsha,410125;Hunan Academy of Agricultural Sciences,Changsha,410125 China)

机构地区：[1]湖南省农业科学院园艺研究所,长沙410125 [2]湖南省农业科学院,长沙410125

出　　处：《农业科技管理》2020年第3期73-78,共6页Management of Agricultural Science and Technology

摘　　要：文章从农业科研事业单位内部控制建设的必要性入手,结合国内外各级组织和专家学者的研究成果,对农业科研事业单位内部控制建设现状及其成因进行了普遍性分析,并针对单位内部控制建设现状从出台专项农业科研管理制度、强化风险管理意识、梳理及再造农业科研业务流程、完善沟通协调和监督机制等方面提出了建议,以期促进农业科研事业单位业务工作与财务管理工作协同统一,推动农业科研制度优势更好地转化为治理效能,为进一步提升单位科技创新能力,以及《行政事业单位内部控制规范(试行)》的贯彻执行奠定更加坚实的基础。Starting with the necessity of internal control construction in agricultural scientific research institutions,the current situation of the internal control construction of agricultural scientific research institutions and the causes was analyzed in the paper.In view of the present situation,some countermeasures and suggestions were put forward,such as introducing a special management system for agricultural scientific research,strengthening the sense of risk management,combing and rearrange the business process of agricultural scientific research,perfecting the communication,coordination and supervision mechanism.This was to promote agricultural research institutions business work and financial management work in coordination and unity,promote the transformation of the advantages of agricultural scientific research institution into governance efficiency,further enhance the unit agricultural science and technology strength,and lay a more solid foundation for the implementation of"administrative institutions internal control norms(trial)".

关 键 词：农业科研事业单位 内部控制建设 风险管理 沟通协调 监督 

分 类 号：F302.6[经济管理—产业经济]