Scientific research institutions are pivotal entities in scientific research management and evaluation, as well as fundamental units for resource organization and scholarly communication. This study conducts an in-depth investigation into the diverse naming conventions, complex attributes, and intricate relational characteristics of research institutions. Based on this analysis, we design a novel semantic description framework for Institutional Authority Files, leveraging the principles of Knowledge Organization Systems (IAF-KOS). We explore innovative methodologies for associating various institutional names, annotating multi-dimensional attribute features, and constructing a rich network of relational links within IAF-KOS. The proposed IAF-KOS is engineered to support not only robust resource aggregation and associative retrieval for subordinate institutions but also to facilitate advanced functionalities such as precise discipline clustering, comprehensive institutional profiling, intelligent recommendation services, and strategic competitor identification. Ultimately, this framework aims to enable more accurate and fine-grained scientific evaluation of institutional units, thereby enhancing the efficiency and effectiveness of research management and policy-making.