Research On The Optimization Of Internal Control Of Scientific Research Funds In Colleges And Universities

College scientific research is the main force of scientific innovation in our country.At a time of rapid economic development in China,the State has given unprecedented financial support to independent scientific research and innovation,taking scientific and technological independence as the main pillar of China’s economy and technological innovation as the main engine for leading development.In 2021,the State Council promulgated the Opinions of the General Office of the State Council on Reform and Improvement of the Management of Scientific Research Funds of the Central Government,which provides a relatively relaxed atmosphere for the rational use of scientific research funds and thus motivates researchers to innovate.It is worth paying attention to how to optimize the internal management of scientific research funds,improve the efficiency of management,prevent the waste and corruption of scientific research funds,so as to maximize the innovation enthusiasm of scientific researchers.Based on the relevant literature,this paper studies the optimization of internal control of scientific research expenditure in colleges and universities by combining theoretical analysis with case analysis.Firstly,the domestic and foreign research on the financial resources,internal control and internal control of the financial resources are summarized,and the main achievements of the research are summarized.Secondly,by means of questionnaire survey,this paper analyzes the internal control of scientific research funds in colleges and universities in our country,analyzes the causes of the present situation,and takes X University as an example to analyze some of the main problems in the internal control of scientific research funds.Finally,in view of the problems found in this paper,effective solutions are put forward to optimize the internal control of scientific research expenditure in our universities.It is found that the internal control environment is weak,the risk assessment mechanism is not perfect,the internal control measures are not strict,the information transmission is not good and the internal supervision is not in place.In view of some problems found in the investigation,some countermeasures and suggestions are put forward to optimize the scientific research expenditure in order to improve the level of scientific research management in colleges and universities and give more scientific research achievements back to society.The results show that:(1)perfect organizational culture and effective communication of information can lay a good foundation for internal control of scientific research expenditure in colleges and universities.(2)The key to the internal control of scientific research funds in colleges and universities is to manage the economic and business activities of scientific research projects.(3)Joint internal and external supervision can effectively and timely guarantee the lawful and compliant use of scientific research funds.