Research On Internal Control Of Scientific Research Funds In Universities

The 18 th National Congress of the Communist Party of China put forward the innovation-driven development strategy and placed the scientific and technological innovation at the core of the country's overall development.Universities as the main position of scientific research,have always played an important role in scientific and technological innovation.Related research funding has also been rapid growth.However,in recent years,frequently reported cases of violation of laws and regulations of the use and management of scientific research funds have also caused widespread concern in the community,which not only to cause the national losses,but also have a negative social impact to university itself.This naturally leads to the discussion and reflection of the internal control of scientific research funding in universities.At the same time,the current scientific research fund management system in universities leads to more and more complaints from researchers.The unreasonable top-level design of scientific research funding management system,too much red tape and reimbursement difficulties and inefficiency are seriously affected the motivation and enthusiasm of scientific researchers.At the national level,a number of significant improvement policies and measures have been put,but implementation is not in place.Therefore,it is the key period for universities to improve and perfect the internal control system of scientific research funds.Based on the above background and motivation,this paper uses the case study method,combined with the interview method to carry out research on internal control of scientific research funds.First of all,through the domestic and foreign literature review on the internal control of research funds,this paper analyzes the existing research situation and existing problems.Secondly,this paper analyzes the risk characteristics and internal control status of China's scientific research funds.Thirdly,this paper introduces the situation and the management structure and sources of scientific research funds of ZN university,and analyzes the status quo of internal control of ZN university from three perspectives: institution,process and efficiency.At the same time,the problems and causes of the internal control of scientific research funds in ZN university are analyzed.Finally,this paper proposes the suggestions to improve the internal control of scientific research funds from the above three perspectives.Through the research,the main problems in internal control of scientific research funds include lack of unified leadership structure,imperfect system design,weak link in process control and lack of efficiency.The main reasons lie in decentralized management of various functional departments,lack of communication and coordination,imperfect budget management system,imperfect evaluation and incentive system and differences in interests of scientific research funds management.This article puts forward the improvement suggestions from three perspectives: institution,process and efficiency.Institutional level: establish specialized agencies and coordinate and unify the leadership,improve the institutional system and emphasis on incentives and evaluation,promote institutional transformation and balance compliance and efficiency.Process level: build information platform and promote process integration,improve budget management and enhance the scientific nature of the budget,strengthen expenditure control and prevent corruption risk,strengthen asset control and ensure the safety and integrity of assets.Efficiency level: establish efficiency concept and cultivate efficiency culture,regularly carry out efficiency evaluation and improve inefficient links.The main contribution of this article is not only from the process perspective,but also from the perspective of institutional and efficiency to analyze institutional system,institutional guidance and internal control efficiency of internal control of scientific research funds,giving full consideration to national policy background and paying attention to the efficiency of internal control of scientific research funds earlier.This article expands the research perspective,enriches the relevant theoretical achievements,and puts forward some innovative optimization measures.