An empirical study on the effect of internal control system construction on improving the efficiency of agricultural research fund use——Taking crop Research Institute of Fujian Academy of Agricultural Sciences as an example

Using the Crop Research Institute of Fujian Academy of Agricultural Sciences（hereinafter referred to as “Crop Institute”）as a case, this longitudinal case study compares management practices and outcomes between 2014−2016（pre-system implementation）and 2020−2022（post-system implementation）. Results demonstrate that through four key mechanisms—process optimization, power checks, risk prevention, and information transparency—the Crop Institute achieved significant improvements in research funding utilization efficiency across multiple dimensions:（1）Compliance: A notable reduction in fund irregularities and audit issues;（2）Efficiency: Substantial increases in budget execution rates and reimbursement efficiency, shortened procurement cycles, and sustained high staff satisfaction;（3）Cost-effectiveness: Effective control of public operational costs and rationalization of resource allocation;（4）Impact: The internal control system created a stable environment, driving exponential growth in per capita research achievements, authorized patents, and technology transfer funding. The study suggests that systematic institutional development through internal control frameworks has facilitated a coordinated leap from extensive to refined management of human, financial, and material resources, establishing a solid managerial foundation for scientific research output. This study provides an empirical approach to resolve the dilemma of "overemphasis on application and neglect of management" in agricultural research institutions.