Application of PDCA Cycle in the Construction of Internal Control System in Scientific Research Institutions
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Since the implementation of the Standards for Internal Control of Administrative Institutions in 2014, more and more attention has been paid to the internal control of administrative institutions, especially scientific research institutions, and higher requirements have been put forward for the construction level of internal control of scientific research institutions. In this paper, it is proposed that the internal control system of scientific research institutions should be improved with the times in combination with the PDCA theory, and the internal control theory, PDCA cycle theory and the objectives and methods of internal control of scientific research institutions should be introduced from the perspective of the internal control theory of scientific research institutions, and the existing problems of internal control of scientific research institutions under the PDCA theory, such as unreasonable design of operation mechanism, nonstandard system construction, unscientific compilation of project budget and performance indicators, etc. are pointed out, and finally the process of each stage, the existing problems and the measures that should be taken under PDCA theory are put forward. The value of this paper lies in exploring the possibility of internal control system construction in scientific research institutions based on PDCA theory, focusing on the key points and measures of internal control system construction under PDCA theory.
PDCA theory, Scientific research institutions, Internal control, System construction, Risks