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针对我国科研事业单位财务管理特点,分析科研事业单位内控评价问题,探讨科研事业单位内控评价定义。并结合科研单位科学研究的创新性特点,提出面向科研事业单位内控评价指标体系框架,从而满足科研事业单位财务安全性与科学创造性的双重目标。提出多层次模糊综合评价模型,为我国科研事业单位内控建设相关决策提供参考。
Aiming at the characteristics of financial management of scientific research institutes in our country, this paper analyzes the problems of internal control evaluation of scientific research institutes and discusses the definition of internal control evaluation of scientific research institutes. Combining with the innovative characteristics of scientific research of scientific research units, this paper puts forward the framework of internal control evaluation index system for scientific research institutes to meet the dual goals of scientific security and scientific creativity of scientific research institutions. The multi-level fuzzy comprehensive evaluation model is proposed to provide reference for the decision-making of internal control of Chinese research institutes.