Research And Optimization Of Internal Control Of University Research Funds

Colleges and universities have always been the main force of scientific research and high-tech development in China.At this stage,with the development of social economy,the state has also increased the research funding for universities.In the past,colleges and universities were in the stage of exploration and research in the internal control of scientific research funds.The lack of correct supervision and system construction led to frequent research funding issues,which attracted the attention of relevant state departments and universities themselves.The internal control system for research funding was gradually being perfected by various normative systems,the problems that arise in the management and use of scientific research funds in colleges and universities are also reduced year by year under the normative system.In recent years,the rapid development of science and technology,the internal control of scientific research funds in colleges and universities has gradually transformed from the perfect stage,and began to adapt to the development of science and technology to the development stage of incentive and liberalization.The state has gradually loosened the management of scientific research funds and constantly called for the new policy of “release,management and service hopes” to implement the “release,management,and service” reform in scientific research and management to encourage researchers to create results.Under this new situation of adapting to social development,colleges and universities are also in urgent need of building an internal control system that is closer to reform than before.It is necessary to ensure that research funding can be used more efficiently and freely by scientific research institutions and fund users,and establish an internal control system for research funds based on trust and value human values.At the same time,it is necessary to improve the internal control level of research funding.To achieve the balance between the two has a higher requirement for the internal control of university research funding.Through the comprehensive application of the methods of literature review case analysis and field survey,this paper takes the five elements of internal control as the perspective of the basic theory of internal control and the new policy of “release,management,and service”.Put forward specific optimization measures for the problems existing in the management of scientific research funds in University S,and establish aninternal control system for scientific research funds based on trust and human values in the new situation,so that the internal control and scientific research funds management mechanism of University S are more suitable for the new reforms situation.Based on the study of University S,this paper summarizes the internal control optimization suggestions for the research funding of most universities,so as to promote the vigorous development of scientific research in universities.