Research On The Optimization Of Financial And Accounting Supervision Of Research Funding In Y University

In January 2020,General Secretary Xi Jinping proposed ten means of supervision,including financial and accounting supervision,at the fourth meeting of the 19 th Central Commission for Discipline Inspection,which together constitute the supervision system of the party and the state,highlighting the important position of financial and accounting supervision in the supervision system of the party and the state.With the further development of China’s higher education,scientific research income has gradually become an important source of University income.At the same time,fraud cases of university scientific research funds also occur from time to time.How to strengthen the supervision of scientific research funds in Colleges and universities and prevent the occurrence of fraud cases of scientific research funds is an important topic faced by the financial department of colleges and universities.Using the methods of case study,literature research and questionnaire survey,guided by five theories such as "information asymmetry theory","principal-agent theory" and "fraud triangle theory",and taking y University as the research object,this paper studies the financial and accounting supervision of scientific research funds of Y University.By collecting and sorting out the management system of scientific research funds of Y University and the revenue and expenditure data of scientific research funds in recent 5 years,and issuing questionnaires to the relevant personnel of Y University,the current situation of financial and accounting supervision of scientific research funds of Y university is investigated from the unit level,business level and daily management level.It is found that there are some problems at the unit level of Y University,such as inadequate risk management of financial and accounting supervision of scientific research funds,imperfect information construction,defects in the design of scientific research fund system and so on;At the business level,there are problems such as difficult reimbursement of scientific research funds,insufficient scientific and efficient use of scientific research instruments and equipment,etc;At the level of daily management,there are some problems,such as not really systematic and effective implementation of supervision and inspection,financial audit focusing on form rather than substance,and insufficient investigation,disclosure and punishment of violations of discipline and regulations of scientific research funds.Aiming at the specific problems of financial and accounting supervision of scientific research funds of Y University,this paper puts forward that the unit level should be guided by optimizing service and improving system design;In the business level,the principle of balance between efficiency and constraints;In the daily management level,the triple solution measures are based on the combination of independent management and supervision and management.The main contribution of this paper is to systematically analyze the problems existing in the financial and accounting supervision of scientific research funds of Y University,put forward targeted solutions,effectively prevent the risk of fraud in scientific research funds of Y University,and provide supervision guarantee for the healthy and orderly operation of scientific research activities of Y University.