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我国科技体制改革已推行了十几年,全国范围内的科研院所改革工作已基本完成,形成了一大批以企业化管理的“转制科研院所”。科研院所转制后,面临着市场经济的考验与挑战,规范和提高转制科研院所的内部控制是促进转制科研院所可持续发展的重要现实问题。本文研究了转制科研院所内部控制的必要性,针对目前大多数转制科研院所在内部控制中面临的问题,提出了相关对策建议。
China’s scientific and technological system reform has been implemented for more than a decade. The reform of scientific research institutes across the country has been basically completed and a large number of “scientific research institutes transformed to enterprises” have been formed. After the system is transformed, the research institutes face the test of the market economy and challenges. Regulating and improving the internal control of the research institutes is the important realistic problem to promote the sustainable development of the research institutes. This paper studies the necessity of internal control of the transformation of research institutes, and puts forward some countermeasures and suggestions for the problems that most of the research institutes in transformation have to face in the internal control.