I 摘要 通过对国内外内部控制的发展历程进行了回顾，关注了中美之间高科技领域 的博弈。详细了解中兴通讯事件的发展始末，中兴通讯一度在经营上出现了停滞， 分析了公司应当重视内外部环境的识别控制与评估工作。 结合到国内的研发企业，研发过程中被卡脖子的问题，对研发项目内部控制 机制进行了研究。提高研发项目成果转化、降低研发项目风险发生，是保证研发 企业能够正常经营必备的要求。在人力资源风险、技术创新风险、项目验收风险、 资金保障风险、产权转化风险上，需要着重关注。 具体分析R公司的研发项目内部控制现状，发现在制度层面和流程描述层面 都没有发现明显的瑕疵，在关键节点上也有相应的控制节点，但是通过问卷调查、 实地调研和访谈询问，发现研发人员和管理人员关注的风险点与内部控制制度要 求的关注点的有差异，主要存在研发产品与市场认可度关联不高、成本控制意识 不强、研发人力资源紧缺、专利管理及经验总结薄弱。这部分的问题受到外部环 境和人为操作因素的影响很大，虽然可能都按照内部控制流程操作，而在细节优 化、措施落地的环节，因各种各样的原因而无法真正落实，需要给管理层时间去 推动提高内部控制意识，才能正向推动内部控制体系建设。 究其根源是在R公司所处的高增长率、高竞争性的内外部环境下，管理层经 营管理思路会显著影响公司使用偏激进的管理方式，过于重视结果，相对弱化对 过程的管理和规范控制，使得研发部门在研发过程中，疲于应付计划下达的严苛 任务，缺少对公司有促进性的科研工作。 建议R公司具体通过优化信息系统建设、建立WBS-RBS工作风险分解矩阵、 强化内部控制运行主体、转变经营考核指引思路、提高人才竞争力等方式，为R 公司打好基础，厚积薄发。 关键词：内部控制，研发项目，管理层，经营思路 ABSTRACT II ABSTRACT Through reviewing the development process of internal control at home and abroad, this paper focuses on the game between China and the United States in the high-tech field. Having a detailed understanding of the development of ZTE, ZTE was once at a standstill in its operations, and analyzed that the company should attach importance to the identification, control and evaluation of the internal and external environment. Combined with domestic research and development enterprises, the internal control mechanism of research and development projects was studied due to the problem of getting stuck in the research and development process. Improving the transformation of research and development project achievements and reducing the risk of research and development projects are the necessary requirements to ensure the normal operation of research and development enterprises. In terms of human resources risk, technological innovation risk, project acceptance risk, capital guarantee risk and property right transformation risk, we need to pay more attention. The specific analysis of R company's R&D project internal control status shows that there are no obvious defects at the system level and process description level, and there are corresponding control nodes at key nodes. However, through questionnaire survey, on-site investigation and interview, it is found that R& D personnel and management personnel pay attention to different risk points from those required by the internal control system. The main problems are low correlation between R&D products and market recognition, weak awareness of cost control, shortage of R&D human resources, weak patent management and experience summary. These parts of the problems are greatly affected by external environment and human factors. Although they may all be operated according to the internal control process, the details optimization and measures landing cannot be implemented due to various reasons. It is necessary to give the management time to promote the awareness of internal control so as to positively promote the construction of the internal control system. The root of this is that under the internal and external environment with high growth rate and high competitiveness, the management thinking will significantly affect the company's extreme management style, paying too much attention to the results and relatively weakening the management and standard control of the process, making the ABSTRACT III research and development department struggling to cope with the harsh tasks assigned by the plan and lacking the scientific research work that can promote the company in the research and development process. It is suggested that Company R should lay a good foundation for Company R by optimizing the construction of information system, establishing WBS-RBS work risk decomposition matrix, strengthening internal control operation subjects, changing the management assessment guidelines and improving the competitiveness of talents. Keywords：Internal controls, Research and development projects, Management, Business ideas 目录 IV 目 录 第一章 绪论 .................................................................................................................... 1 1.1 研究背景和意义 ................................................................................................. 1 1.1.1 研究背景 .................................................................................................. 1 1.1.2 研究意义 .................................................................................................. 3 1.2 研究目的和内容 ................................................................................................. 3 1.3 研究方法及技术路线 ......................................................................................... 5 第二章 内部控制理论及文献综述 ................................................................................ 7 2.1 内部控制理论 ..................................................................................................... 7 2.1.1 COSO内部控制理论 ............................................................................... 7 2.1.2 COSO内部控制整体架构 ....................................................................... 8 2.1.3 内部控制的发展历程 .............................................................................. 8 2.1.4 研发项目的内部控制理论 .................................................................... 12 2.2 文献综述 ........................................................................................................... 17 2.2.1 内部控制的研究现状 ............................................................................ 17 2.2.2 研发项目内部控制研究现状 ................................................................ 19 2.3 本章小结 ........................................................................................................... 20 第三章 R公司研发项目内部控制现状 ...................................................................... 21 3.1 R公司整体概况 ................................................................................................ 21 3.2 R公司发展和经营状况 .................................................................................... 23 3.3 R公司研发项目团队现状 ................................................................................ 24 3.4 R公司研发项目内部控制管理 ........................................................................ 25 3.5 R公司研发项目流程现状 ................................................................................ 26 3.6 R公司内部控制研发项目要素分析 ................................................................ 27 3.6.1 控制环境 ................................................................................................ 27 3.6.2 风险评估 ................................................................................................ 28 3.6.3 控制活动 ................................................................................................ 28 3.6.4 信息与沟通 ............................................................................................ 29 3.6.5 内部监督 ................................................................................................ 29 3.7 本章小结 ........................................................................................................... 30 第四章 R公司研发项目内部控制存在问题和原因分析 .......................................... 31 目录 V 4.1 R公司研发项目内部控制