Research Funding University Research Failures Of Internal Control Mechanisms

Currently, the country is continuing to focus on the implementation of five-depth technological development plan and national long-term technology development plan (2006-2020), the overall situation of China’s science and technology funds remain sharply rising trend.2012 (R & D) expenditure of funds has exceeded one trillion yuan mark, gross domestic product (GDP) ratio reached 1.97%. Among these universities as the main force of scientific research, the main source of shouldering the task of higher education and science and technology at all levels and all kinds of original innovation personnel training exercise, take a lot of national, local and enterprises cooperation projects and research funding. The massive amount of research funding growth and the kind of rapid growth in research funding for the management of research funding presents a major challenge to current research funding on the "leaking, shocking" and research funding to become "official told us," the phenomenon has gradually become a hot topic of social concern.This paper attempts to American COSO Report of the Committee in 1994 to modify the "Internal Control-the overall framework of" theoretical framework, the results of theoretical research and development of internal control, especially for research funding university research internal control domestic scholars, combined with the current university the establishment and management of the internal control system, focusing on university research funding internal control problems, the analysis of university research funds of the elements of internal control:the control environment, control activities, supervision and evaluation to A university, for example, specifically from the inside control performance and failure are two reasons to explore and propose specific coping strategies.Firstly, from a theoretical study of the classical framework of internal controls to start, summarizes research on domestic university research funds of internal control, two elements of the framework proposed university research funding appropriate internal controls.Secondly, this paper A university, for example, the status of internal control research funding to do a survey, summarized by university research funding various departments of internal control, the role of the various elements of research funding perspective researchers perform first line analysis and implementation of the current situation.Again, the paper used a lot of internal control and management of research funding instance, from the control environment, control activities, supervision of audit failures of the three elements of the performance of the internal control research funding made detailed classification summary. Summarizes the research funding specific performance of internal control failures violation of discipline, violations, and proposed combining the three elements of the cause of failure of internal controls.Finally, I combine practical experience in research management, communication and feedback with researchers, research funding proposed to strengthen internal controls to prevent the failure of internal research funding suggestions, expectations can be internal management of research funding from the previous RBM gradually transition to management results management and process management coordination control to ensure the rational research funding, legal, effect used to protect high-quality research projects completed.