Core Viewpoint - The Ministry of Finance and the Ministry of Science and Technology issued guidelines to strengthen internal control in scientific institutions, emphasizing the management of external investments and affiliated units [1] Group 1: External Investment Management - Strict control over external investments is mandated, with a clear feasibility assessment and collective decision-making mechanism required [1] - Control measures are to be established for all stages of external investment, including feasibility studies, decision-making, execution, and disposal [1] - Enhanced tracking management of investment projects is necessary, along with the establishment of a responsibility accountability system [1] Group 2: Management of Affiliated Units - The guidelines specify the functional positioning and authority of affiliated units, aiming to create a robust management system for branches, subordinate enterprises, and non-profit organizations [1] - Effective measures must be taken to fulfill state-owned asset supervision responsibilities, protecting state-owned asset rights [1] - The establishment of a sound supervision mechanism for state-owned asset management is crucial to prevent asset loss [1]