Internal Control System Construction Of Commercial Research Funds

Confusions and Irregularities in scientific research funds are common problems in universities.Good internal control system has significant effect on reducing risks of scientific research funds management,which is related to the long-term healthy development of China's scientific research.Colleges and universities are public welfare institutions,social benefits rather than economic benefits are put more attention to and their management.Therefore,most colleges lack the awareness of active exploration of the essence,content and construction significance of internal control.With the development of the industrial-academic-research cooperation between colleges and industries,the total amount of commercial research funds is increasing rapidly,thus the management of commercial research program funds cannot be ignored.However,due to the uncertainty of the amount of commercial scientific research projects and the usage of funds is more autonomous,most universities ignore the importance and urgency of management of commercial research projects.This is the main reason for irregularities in commercial research funding management.In order to standardize the management of scientific research funds,the "Several Opinions on Further Improving the Policies of Central Financial Fund Management" issued in July 2016 required that the reform and innovative use of scientific research funds be used and managed to better adapt to the laws and characteristics of scientific research activities.Scientific research personnel create a good institutional environment,which is conducive to stimulating the vitality of scientific research and innovation.In the internal control reform of administrative institutions,in December 2015,the Ministry of Finance issued the "Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Internal Control Construction of Administrative Institutions" proposed to comprehensively promote the internal control construction of administrative institutions.The overall goal is to standardize the operation of the unit economy and business activities,and it is required to basically complete the internal control construction by 2020.Therefore,as an administrative institution,colleges have not only responded to the call for external policies but also meet the requirement of improving the level of university governance by building commercial research funds.This paper studied the "Regulations on Internal Control of Administrative Institutions" and "Internal Control of Economic Activities of Universities Directly Under the Ministry of Education" and the Ministry of Education on January 1,2014"Project Management Opinions" and other related laws,regulations and management methods in detail,combined with the internal control theory of the administrative institutions,commission-agent theory,budget management theory,contact the state to promote technology innovate and reform the environment of scientific research fund management,take the status quo of the commercial research project fund management of college D as the object,and explore the management fund management process by analyzing its system and actual business execution,interviewing school related personnel,checking relevant documents and records to find internal control problems as well as issues that are not found but have high internal control risks,and the causes of the problems.This paper innovatively classifies the internal control elements in the internal control theory of administrative institutions,and establishes the internal control system of university commercial research projects from six aspects:organizational structure,institutional level,business level,performance evaluation,Information System and supervision mechanism.The business will involve the risk of the commercial research project funds,and form a set of operational procedure charts.As a reference for the daily operation of the research project fund management,the procedure chart will be an organic combination of financial personnel,scientific research personnel and administrative personnel.The division of responsibilities and business scope of each post has been implemented to people and has practical application significance for practice.This paper constructs the internal control system of the commercial research project funds of college D,and also has reference value for other commercial research projects of universities and research institutes.