Research On The Management Of University Research Funds From The Perspective Of Internal Control

Universities are the backbone of scientific research in China,and have undertaken the important task of scientific and technological innovation in China.With the increasing attention of the state to scientific research,more and more financial resources are invested in the scientific research activities of universities,but the increase in the amount of funds brings more and more problems,such as irregularities in the use of scientific research funds and even corruption,which makes the scientific management of scientific research funds a major problem for universities.Since research funds account for a large part of university funds,and universities are also responsible for scientific research,the management of research funds is an important part of the operation of universities,and the basic theory of internal control management is also applicable to them.Based on COSO internal control framework,this paper analyzes the problems arising from research funds in universities from the perspective of five major elements of internal control.In order to solve the problems raised by the study,this paper firstly compares the relevant domestic and foreign literature studies through literature analysis method,and defines the main concepts involved in the study as the theoretical basis for the study of internal control construction,internal control of higher education institutions and scientific research fund management at home and abroad;and then uses the case study method to study the cases of scientific research fund management in G universities to find out the common problems in scientific research fund management in higher education institutions.Secondly,through survey and research method,we understand the current situation and problems of scientific research fund management in G universities in recent years,find out the common problems and causes of scientific research fund management in universities through analysis,and then propose improvement methods from the perspective of internal control to make scientific research fund management in universities more scientific and effective,so as to improve the level of scientific research fund management in universities in China and guarantee The purpose of this paper is to improve the management of research funds in colleges and universities in China,to ensure the reasonable use of research funds in colleges and universities and to promote the better and faster development of colleges and universities.This paper summarizes and composes the problems of scientific research fund management in G universities from the perspective of internal control,and finds that there are certain deficiencies in the internal control environment in universities in the first place,which is the main reason for a series of problems in scientific research fund management in universities.The internal control awareness of management team and researchers in universities is often weak,which leads to problems in risk management,implementation of various control activities,establishment of information communication platform and effectiveness of internal supervision in the management of research funds in universities.After analyzing the causes,this paper proposes that universities should first improve the internal control environment,then establish the mechanism of risk management,strengthen the mechanism of internal control of research funds,establish a perfect information sharing platform and effectively implement the internal supervision of research funds.It is expected that the theoretical exploration and practical suggestions of this paper will provide references for the research of related problems in this field.