Research On Internal Control And Fraud Of Special Funds Management In S Colleges And Universities

Since the reform and opening up,China’s economic form has shown prosperity,but it has also spawned corruption and corruption.Even the campus of educating people can’t be avoided.In recent years,the misappropriation of research funds in colleges and universities has triggered public opinion disputes,and the adverse events of using fake invoices and fake contracts to collect official funds have been repeated.In order to curb this unhealthy trend and put the use of research funding into practice,the Ministry of Education issued the "Opinions on Strengthening the Internal Audit Work of Direct Higher Education Institutions" in 2015,starting with the audit work and strictly examining each research funding.The flow of the flow.Previously,many researchers suspected of cashing in research funding were criticized by the central authorities and arrested by public security organs.In response to the national policy of investigating the audit work of scientific research funds,this paper studies the corresponding strategies based on the fraudulent behavior of university research funding.This study uses four methods to study the internal control of S colleges: the first is the normative research method,referring to the standards of current laws and regulations at home and abroad,inferring the loopholes in internal control and the causes of financial fraud;the second is the literature analysis method.Drawing on the success of foreign experience cases,combining the status quo of domestic universities to judge its applicability;the third is the case study method,integrating relevant literature,comparing with the previous real cases of S colleges,and summarizing the current internal situation of S colleges and universities.The drawbacks of control.The fourth is the theoretical research method,which analyzes the fundamental nature of university organizations and explores the impact of internal control failures on their functions.The research results show that S colleges have problems such as unclear goals,unclear information channels,imperfect mechanisms,imperfect performance evaluation system,and unsatisfactory environmental construction.In this paper,the project management method is introduced to improve the quality of budget preparation and strict control.Suggestions for optimizing the budget management model were put forward in the aspects of budget execution progress,detailed budgeting funds,and maintenance management personnel.This research is based on the internal control management of special funds in the practice case S.There are two main points of innovation: one is to use the special funds of colleges and universities as the research perspective,and the other is to concentrate the research on financial fraud in colleges and universities on the management of special funds for internal control.The theoretical exploration and practical experience provide a platform to play a good demonstration role for the internal construction of domestic universities,and it has certain warning significance,which is conducive to the rapid development of China’s education.