Research On Scientific Research Funds Internal Control Of Z University

With the introduction of the innovation-driven development strategy since the18 th National Congress,the state's emphasis on scientific research projects has also increased the investment in research funding.As a backbone of scientific research,colleges and universities have increased their research projects in recent years,and the sources of research funding have gradually diversified.The management of scientific research funds in colleges and universities has become increasingly prominent.How to make the research funds more reasonable and effective through the internal control of scientific research funds,and better promote the development of scientific research in universities is the key research content of this paper.Firstly,this paper expounds the research and development status of scientific research fund management and internal control at home and abroad,and expounds the basic theory and related norms of scientific research fund management in colleges and universities.Secondly,based on the theoretical analysis,this paper combines the five elements of internal control and takes Z University as an example for case study.The case analysis method,the questionnaire survey method and the field interview method are mainly used to analyze the status quo of the internal control of the research funding of Z University from the establishment and implementation of the system.This paper further analyzes the problems and causes of the internal control of research funding in Z University.It is found that Z University has some shortcomings.The sense of internal control among researchers is awareness,the risk assessment mechanism is not perfect,the bill review does not pay attention to relevance,the research asset management is not in place,the communication between the functional departments is lacking,the bill reimbursement efficiency is low,and the whole process supervision evaluation is not in place.Finally,drawing on the relevant experience of scientific research fund management in western developed countries,and aiming at the problems existing in the internal control of scientific research funds of Z University,in order to improve the internal control of research funding,Z University needs to strengthen the internal control awareness of scientific research staff,establish a major risk response mechanism,improve the flexibility of budget control,establish a sound and unified scientific research information platform,establish a comprehensive supervision system,and clarify human compensation and Incentives.