The Study Of Internal Control On The Research Funding Of Agricultural Colleges

With the increasing of investment in scientific research.the scientific research funds of colleges and universities are dramatically increased, becoming an important source of capital of the school. The management of Scientific research funds in colleges and universities has experienced a process from childhood to adults, from rough to fine, and has formed an unified and centralized management model. But in recent years, from the persperctive of supervision and inspection of public, there were still some problems in the using of scientific research funds in colleges and universities, highlighting some defects in the internal control of scientific research funds of colleges and universities which lead to some violations in scientific research funds management. In succession, the ministry of finance, ministry of science and technology, the ministry of education issued some documents on strengthening internal control system of administrative institutions, system of financial of universities, supervision and administration of research funds and so on.Therefore, to strengthen the internal control and management of scientific research funds in colleges and universities has became the current hot topic.Based on the theory of internal control, this paper analysed the objectives,principles. elements of the the scientific research funds of colleges and universities.and proposed the risk control measures of internal control.Using the pricipal-agent theory.this paper analysed the relationship between agents,users and the managers,and discussed the process of game of internal control.Using budget management theory,this paper analysed the budget management which was the starting proint of internal control, including budgeting method, the range of costs, management process, etc.Agricultural colleges and universities are components of colleges and universities, who mainly dealed with the problem of agriculture, rural areas and farmers, and engaged in cultivation of agricultural talents, scientific research and social services. According to the present problems in current management of scientific research funds in colleges and universities and the characteristics of the agricultural colleges, this paper analysed the scientific research activities and the characteristics of operation of research funds, and carried out empirical research on the internal control of scientific research funds of agricultural colleges H. According to the five elements of internal control,we design questionnaire and carry out the investigation in agricultural colleges.To overcome the problems of various internal control influence factors, complicated relationships between factors and limited sample size range,We established evaluation model based on grey correlation analysis theory and put forward some opinions and suggestions to strengthen internal control of scientific research funds of agricultural colleges.We propose some suggestions as follows:establish management organization for scientific research funds,clearly define responsibility and authority,strengthen guidance for budgeting auditing and evaluate the risk of process of usage of funds;Strengthen the construction of management system of scientific research funds and promote the efficiently use of funds; Strengthen authorized examining and approving incompatible duties separation material control in order to avoid formalism; strengthen internal supervision and auditing; Strengthen information disclosure of the management and usage of funds,accept supervision of all the teachers and students and stablish the credit evaluation system.