Research On Internal Control Of Scientific Research Funds In Colleges And Universities

Innovation-driven economic growth is the first idea of new development concept,the state council increased funding in terms of scientific and technological innovation.According to public figures of the national bureau of statistics the spending of the scientific research and test development increases year by year.In 2015,the spending in China has reached more than 1.4 trillion yuan,and it increased by 63% compared with that in 2011.As a result,research funding has investment more than twice in five years.As a major force of scientific research and innovation,universities and colleges have also increased their research projects and research funds.In 2015,the expenditure of scientific research in universities is 99.8billion yuan,an increase of 50% over 2011.On this basis,the level of scientific research and the quality of scientific research has also increased significantly.However,the phenomenon of uncontrolled internal control of scientific research funds in colleges and universities has also aroused the concern of the society.While the scientific research activities in universities have achieved outstanding results.The scandals on the fraud of scientific research funds in colleges and universities are endless,and the cases of breaking the law and discipline are often exposed,and this trend is becoming more and more serious.The reason for these problems,mainly lies in lack of system binding,at the same time,the development of system is behind the times.Therefore,it is imperative to protect the legal?compliance ? efficiency of scientific research in colleges and universities,to inspire the researchers more actively in the study of science and improve the system of internal control of scientific research funds at colleges and universities.In order to further improve the internal management level of administrative institutions,regulate internal control,strengthen the construction of risk prevention and control mechanism.The state continued to substantially increase science and technology investment,at the same time,developed a number of columns of regulatory documents to strengthen scientific research funding management.Internal control construction in theadministrative institutions officially started.In December 2012,the Ministry of Finance issued a "Internal Control Norms of Administrative Institutions(Trial)",this specification took effect on January 1,2014.In July 2016,the General Office of the Communist Party of China Central Committee and the State Council issued “Several Opinions on Further Perfect Central Finance Scientific Research Project Funds Management Polices”,which aims to implement strategy of innovation-driven development,and promote public entrepreneurship and innovation.Higher education schools as the representative of the administrative units in the industry,has been in the exploration and practice of internal control construction.The paper combines with the China national conditions and characteristics of universality.Based on certain theory,this paper summarizes a series of normative documents about the management of scientific research funds in China in recent years.This paper,taking S University as an example,combs the current situation of the management of scientific research funds and the problems in the use of scientific research funds,and then puts forward suggestions to improvement of the internal control system in the management of scientific research at S University,thus improve the S University's level of scientific research funding and efficiency,and strengthen the risk prevention and control of collage scientific research,so as to provide reference for the management of scientific research funds in other colleges and universities in China,and to provide ideas for the perfection of internal control of administrative institutions,respond to an appeal by the state,strengthen the serve society functions of colleges,change the management model of scientific research projects and funds,form a vibrant management operation mechanism,arouse the enthusiasm of the masses if scientific researchers,improve the scientific research level in China.