| In recent years, with the continuous improvement of the internal control and scientific research polices and regulations in administrative institutions, the innovative development of scientific research in universities has been promoted. Therefore, the enhancement of the construction of internal control of scientific research is a great guarantee to promote the effective development of scientific research. In this article, based on the theory of COSO internal Control, the author studied the construction of internal control of scientific research in universities and then explained its framework and content, in addition, the author put forward the relevant measures to improve continuously the internal control of scientific research, hoping to provide some reference for both the construction of internal control of scientific research in universities and the sustainable and healthy development of scientific research. |