摘要
当前,资源环境约束力不断增强及高研发投入都要求企业内部控制的高水平管理。科技型企业需要建立与之匹配且行之有效的内部控制制度,从而将企业整体风险降至最低,这将有利于企业内部及时进行自我监管,持续保证研发目标的正确性和研发进程的顺利执行,保证财产安全,提高决策效率。
At present,the increasing binding force of resources and environment and high R&D investment require a high level of management of internal control of enterprises.Technology-based enterprises need to establish a matching and effec-tive internal control system,so as to minimize the overall risk of the enterprise,which will facilitate timely self-regulation within the enterprise,and continuously ensure the correctness of R&D goals and the smooth implementation of the R&D process,ensure property safety and improve decision-making efficiency.
作者
黄永康
HUANG Yongkang(CPC Certified Public Accountants<Special Ordinary Partnership>,Tianjin 300100,China)
出处
《天津科技》
2022年第S01期70-73,共4页
Tianjin Science & Technology
关键词
科技型企业
内部控制
科技咨询
technology-based enterprise
internal control
technology consultation
