Research On The Construction And Application Of The Internal Control System Of Scientific Research Funds In Public Universities Under The New Situation

The development of colleges and universities is accelerating in recent years,the challenge has gradually diversified,scientific research projects as an important innovation ability in colleges and universities are also facing many problems of scientific research funding application,use,supervision and other aspects of the final accounts.In order to realize the internal management of administrative institutions,Standardize the scientific management of internal control process,and to realize the need of building a clean government risk control mechanism,the Ministry of Finance issued the "administrative institutions internal control standard(Trial)" on January 1,2014.In 2016 the general office of the CPC Central Committee and the State Council issued the " Some opinions on further improving the financial management of the central financial research projects " for the implementation of management and internal control Standard of scientific research funds in Colleges and Universities to Provide new basis and propose new requirements,strengthen the high school funding for the construction of internal control has become the hot topic.In this paper,the reform of the management of scientific research funds in public colleges and Universities under the new situation as a research perspective,based on the theory of internal control,then analyzes the present situation,existing problems and causes of the internal control and management of scientific research funds in public colleges and Universities.Guided by the COSO internal control framework and the regulatory documents of the internal control of the state administrative institutions,combined with the characteristics and the actual management of scientific research funds in public universities,according to the idea of "risk assessment as the basis,the unit level internal control as the basis,the business level control as the main body,the information and communication as the carrier,to monitor as the guarantee",by using the method of literature analysis,case study and field investigation,this paper constructs the internal control system of scientific research funds in Colleges and Universities.Through the research on the construction and application of the internal control system of scientific research funds in Colleges and Universities under the new situation,establish an internal control system of scientific research funds which can fully reflect the requirements of the management of scientific research funds in Colleges and universities at the present stage,and can be fully adapted to the actual situation of the management of scientific research funds in public colleges and universitieg,to improve the university research funding compliance,normative and performance level,then realize the goal of the reform of the management of scientific research funds in public colleges and universities.