Research On Difficulties And Countermeasures For Internal Audit Of Scientific Research Funds In G Provincial Universities

Ministry of Education of P.R.China issued some documents about scientific research funds in universities in 2012,of which those brought forward related opinions about funds,projects and behaviour of scientific research are among the most typical ones.These documents released by administrative departments and machinery offer a guide to the proper use and normalization of university scientific research funds,as well as certain constraint conditions.Along with the year-by-year increase in investment of university scientific research funds from national level and social field in recent years,which has reached an unprecedented scale,the degree of concern over its supervision and management from all walks of life has also increased gradually.Therefore,to improve management on university scientific research funds through audit,which will enhance the creativity of audit and generate more and innovative achievements,has become a crucial problem for audit department in universities.The apply of audit in management opens up a new research orientation for both the improvement theory and practice ability of internal audit of scientific research funds in universities.This dissertation introduces the aim and significance of the research.It also introduces related core concepts and theories concerning the process of research based on literature review of related studies bothabroad and at home.It presents the current status of university scientific research funds in G Province by invoking internal control theory and risk management theory.Besides,this thesis applies document analysis method and survey and interview methods to analyze the predicament and reasons in internal audit of university scientific research funds.The difficulties manifest themselves mainly in insufficiency of the function of internal audit,lacking audit staff,inadequacy in understanding from some sections,disunified standards.As regards the reasons,dependence of internal audit,inaccuracy on orientation of internal audit and lack of cooperation among the departments are the main factors.On this basis,this thesis puts forward targeted and feasible countermeasures by reviewing related experience from universities in other provinces and examining the status quo of internal audit of scientific research funds in universities of G Province.The outcomes of this research will provide useful reference for universities nationwide in terms of internal audit of scientific research funds.