Research On The Audit Of Vertical Scientific Research Funds In Z University

With the continuous development of China’s social economy,the state attaches more and more importance to scientific research.the investment in scientific research is increasing year by year,and the policy support and investment in scientific research funds in colleges and universities are also increasing significantly,which makes the income of scientific research in colleges and universities grow rapidly,and the expenditure on scientific research is also increasing year by year.however,due to the imperfect management system,inadequate supervision and inspection,as well as the scientific researchers themselves and other reasons,the use and management of scientific research funds in some colleges and universities are not standardized.some colleges and universities even have serious corruption cases of scientific research funds,resulting in serious waste of scientific research funds,which brings great losses to the country and colleges and universities.in recent years,the state and many colleges and universities have also increased the audit of scientific research funds,especially the internal audit department of colleges and universities has undertaken a large number of audit tasks of scientific research funds in their own units,which has effectively played a supervisory role.however,from the perspective of audit results,there are still many problems and difficulties in the audit of scientific research funds in colleges and universities that can not be effectively solved,which has been perplexing the practitioners and theoretical researchers of audit work,to a certain extent,affecting the audit quality and audit effect.in order to better understand the problems and difficulties in the current vertical audit of scientific research funds,this paper analyzes the current situation of the vertical audit of scientific research funds based on the internal audit institution of z university,taking the audit of natural science funds of our province as an example,in order to put forward targeted suggestions for improving the audit of scientific research funds in colleges and universities,in order to standardize the management and use of scientific research funds and the audit management of scientific research funds in colleges and universities on the research to provide reference.This paper mainly uses the literature research method and selects the z university provincial natural science fund project funds audit as an example to study the vertical scientific research funds audit situation in china.first of all,it introduces the background of carrying out the audit of scientific research funds in colleges and universities,reviews the research literature of domestic and foreign scholars on the audit of scientific research funds,and provides theoretical support for the audit of scientific research funds;secondly,based on the brief introduction of scientific research projects and fund management in z university,it analyzes the specific organization and implementation of the audit of natural science funds in z university in detail third,according to the audit of the funds of natural science fund of z university,the main problems are disclosed and the causes are analyzed.finally,combining with the national scientific research fund management policy,audit related knowledge and audit practice,the specific measures to improve the audit of the vertical scientific research funds are put forward to provide reference for further improving the audit quality of the vertical scientific research funds.Through research,this paper believes that due to the influence of the environment and the system,the audit of vertical scientific research funding in colleges and universities has problems in the audit work mechanism,the comprehensive ability of auditors,the disclosure of audit results,and the use of audit results,which has an important impact on audit quality and audit results.through research,deeply understand that a good auditing environment is the basis for doing a good job of auditing scientific research funds in universities;excellent auditing talents and advanced auditing methods are important guarantees for realizing the audit value of scientific research funds;a sound auditing mechanism and strict auditing measures are an effective way to realize the audit value of research funding.therefore,it is hoped that by optimizing the audit environment,improving audit methods,strengthening the use of audit results,and enhancing the construction of audit teams,the audit work of vertical scientific research funds in universities will be strengthened to improve the quality and effectiveness of audit work.