Study On Internal Control Of Universities' Scientific Research Funds

Science and technology has become one of the key factors for a country to develop and even win the international competition,while universities are the essential forces in science and technology studies as well as innovation.with the growing input of universities' scientific research funds and the rising scientific research expenditure of each university,more and more problems have been revealed in the relatively lagging management in the use of scientific research funds.In recent years,violations and corruptions in the management of universities' scientific research funds occurred frequently which has aroused increasing concern for the government and society.This paper argues that ineffective supervision,poor management as well as the lack of effective communication between financial and other departments relating to the management of scientific research funds are the main causes in improper use of these funds through analyzing the current situation and issues of scientific research funds management in Chinese universities.For instance,the scientific project director do not familiar with scientific research policy and regulation on funds usage,several project teams pay more attention to the project declarations and securing the funds but ignore the budgeting accuracy during the declaring stage,moreover,it is quite common that competent departments in controlling the universities' scientific research funds lacking of coordination,like the scientific research office only responsible for research items declaration and approval but less concern about the management of the funds,the financial department only in charge of simple expense verification and reimbursement but less control the direction of spending in accordance with the budget.After a minutely analysis on the status quo and problems of internal control on domestic universities' scientific research funds from the perspective of theory and a summary on the research fund management experience of foreign advanced countries,this paper put forward several requirements in domestic universities' internal control on scientific research funds.The main measures are strengthening colleges' internal control awareness,increasing self-control and standard consciousness for the project directors,preparing and executing the project budget strictly to make sure the expense rule-based,enhancing the cooperation between different departments relating to the control of scientific research funds in order to a better use on its professional advantages,implementing a whole-process management on research fund.These suggestions have highly targeted which can effectively standardizing the use of universities' scientificresearch funds as well as preventing the abuse,arbitrage,and even illegal use of the funds,also,ensuring the rational use of funds and finally,guarantee the successful operation of scientific research in universities.In additional,this paper takes J University as an example and analysis existing issues in its scientific research funds use process by collecting relevant documents,and further proposes several corresponding solutions which can be useful in regulating the management in J University's scientific research funds,improving the use efficiency of the funds and achieving success in J University's scientific research career.