Study On The Internal Audit Of Scientific Funding In The Agricultural Universities Of China

Science and technology research is the key factor to promote world development and lead the progress of world civilization.It also determines the core competitiveness of a country.The progress of agricultural scientific research and technology is an important support for solving the problems of people's livelihood,promoting economic development and maintaining national stability.General Secretary Xi Jinping put forward the "Problems about Agriculture,countryside and farmer" in the report of the 19th National Congress of the Communist Party of China.We need to understand that solving the problems of agricultural development,rural stability and farmers 'income is the key to national prosperity and national revival.We must give top priority to solving the problems of the "Agriculture,countryside and farmer".We should step up agricultural innovation and speed up the modernization of agriculture.As the main force of National Agricultural Research,the higher agricultural universities in China bear the important responsibility and mission of leading the agricultural progress.With the rapid development of science and universities in China,the government is investing more and more money in university research.The higher agricultural universities in China inter audit the agricultural scientific funds to ensure that the agricultural scientific funds can be used reasonably,legally,efficiently and improve the management level of scientific research funds.The quality of internal audit of scientific research funds is the most important of scientific research internal audit,and high-quality internal audit of scientific research funds is the fundamental function of audit.This paper based on the theory of internal audit and a large number of literature.It chooses China Agricultural University,Nanjing Agricultural University,Huazhong Agricultural University and Northwest A&F University as examples of inter audit in scientific research funds.It analyzes the present situation and main issues in particularity of scientific research funds in the four agricultural universities.It also in-depth analyzes the obstacles and root causes in restricting the development of internal audit of scientific research funds in higher agricultural universities.In the end of the paper,it puts forward some suggestions to improve the internal audit work of the scientific research funds in agricultural universities.This paper finds that the main obstacles to development of scientific research funds in agricultural universities are as follows:Insufficient attention to internal audit by school leaders,Internal audit system is not perfect,Unclear orientation of internal audit objectives,Informatization of internal audit is backward,working methods of internal audit are old and so on.In view of the problems found,this paper also puts forward some suggestions to improve the internal audit of the scientific research funds in the higher agricultural universities:strengthen the performance-oriented internal audit system of scientific research funds,set up a perfect internal control system to reduce the internal audit risk point of scientific research funds,work together with relevant departments to promote the internal audit of scientific research funds in agricultural universities.I hope that this paper can help agricultural universities in preventing the abuse of scientific research funds,preventing scientific crime,ensuring the safety of national assets,promoting the healthy development of higher agricultural universities and strong development of the China scientific research.