Study Of The University Research Funding Management From The Perspective Of Internal Control

With the deep implementation of strategy for invigorating the nation through science & education and innovation driven development,China’s fiscal expenditure on science and technology remains sharply rising trend,meanwhile,income of science and technology in universities has been increased year by year as well.However,the problem in the management of research funding has become hot point with its boom.Under new situations and circumstances,universities continue to strengthen internal control and put strict enforcement of financial regulations into practice,which has provided strong support for regulating the management of research funding and improving the efficiency of funding utilization.However,there are still some problems such as mismanagement,violation of discipline and inefficiency of funding utilization occur,which triggered great attention from both government and the public.These phenomena all present the drawback of current internal control system and the demand for further optimization.With applying document research,questionnaire,interview and case study,focusing on internal control theory,this dissertation attempts to Regulation on Administrative Institute Internal Control,analyzes research funding utilization from the view of control environment,risk assessment,information and communication and internal auditing respectively,especially from the internal control current performance and existing problem,hereby comes up with the suggestions for establishment and continued improvement of research funding management.Firstly,from a theoretical study of the classical framework of internal control to start,combining present situation of domestic funding management,illustrate dissertation background,significance,content and method.Secondly,take S university as an example,conduct survey among functional offices and perspective staff,thus summarize and evaluate the implementation of the management system.Thirdly,analyze the problems and probable reasons of research funding internal control existing in S university.Finally,propose the following suggestions for improvement on internal control of university research funding.Improve internal control environment as basis,enhance risk evaluation as guidance,strengthen control activities as emphasis,establish communication system as intermediary and consummate auditing system as supervision.Therefore,ensure the rational,efficient and lawful utilization of research funding and the thoroughly implementation of internal control.