| In order to prevent the risk of power operation,the Ministry of Finance issued the "Internal Control Specifications of Administrative Institutions" in 2012 as a programmatic document for the internal control construction of administrative institutions.With the vigorous development of higher education,as higher education institutions in China,universities are necessary to gradually build an internal control system with their own characteristics.In the practice of internal control business,in addition to the six basic businesses of budgeting,assets,revenue and expenditure,procurement,contracts and infrastructure,there are still many risk points in some of the unique businesses of universities,such as scientific research,admissions,and teaching.In 2016,the Ministry of Finance requested all administrative institutions to carry out basic evaluation work of internal control,the purpose of which is to "build with evaluation" to understand the status and problems of internal control construction in various units.The author took this as an opportunity to participate in the internal control construction project of the N university,and based on the six basic business,carried out a key research on the internal control of scientific research project management characteristic business.This article uses the literature analysis method,case study method,interview research method,based on the basic theory of COSO,the "Internal Control Specifications of Administrative Institutions","Guiding Opinions on Comprehensively Promoting the Internal Control Construction of Administrative Institutions," and related laws and regulations.The risk points in the internal control system and business processes of university scientific research project management are analyzed one by one,and corresponding optimization schemes are proposed.In the case introduction section,this article first introduces the basic situation of the organizational structure and division of responsibilities of the N university,and then introduces the current status of the internal control of scientific research project management in the N university from the aspects of system,business process,evaluation and supervision,and information system.In the case analysis part,this article starts from the five elements of internal control and combines the interview data to dig deep into the problems of internal control of scientific research project management in the N university.Among them,in terms of control environment,it focuses on the analysis of the overall internal control system of the N university and the issue of internal control positions;in terms of risk assessment,it focuses on the quality of risk assessment of the N university;problems in specific links such as project application,project approva l,project conclusion acceptance,scientific research equipment procurement and scientific research outsourcing management;in terms of information communication and exchange,the analysis focuses on the dynamic management and information system construction iss ues;in terms of supervision,it focuses on analyzing the problems of performance evaluation and internal control evaluation mechanism of scientific research projects in the N university.In the part of the optimization plan,this article puts forward a practical solution or flowchart to improve the status of internal control of scientific research project management in the N university.The key optimization schemes include how to adjust the budget of scientific research projects,how to evaluate the performance of scientific research projects and optimization of the single-source procurement process.In the conclusion and prospect section,this article summarizes the optimization construction experience of the N university,in order to provide reference for the internal control of scientific research project management in universities.However,it is limited to case studies and limited information provided by the N university.This article focuses on the management of scientific research projects under the basic scientific research business expenses of the N university.Other types of scientific research project management need further research and discussion. |
