Research On Problems And Countermeasures Of Internal Control Of Research Funds In J Universities

In a bid to better fulfill the concept of "developing the country through science and education",China’s investment in scientific research at universities is increasing year by year.Currently,the problem of scientific research fund outlays caused by the bad administration mode of some universities has laid a great hidden crisis for the guarantee of scientific research of the universities’ assets.The violation of the use and inefficiency of research funds due to unreasonable daily management have also aroused public concern and triggered universities to reflect on the internal control of research funds.In order to better administer research funds,universities should create a more perfect internal control system for research funds to improve the efficiency of using research funds,avoid the occurrence of breaches of rules and regulations,and produce more high-quality research results.Based on the principal-agent theory,information asymmetry theory and budget management theory,this paper examines he internal control of scientific research funds in J university by using literature research method,case study method and field investigation method.It is found that there are problems at the unit level of internal control of scientific research funds in university J,such as lack of detailed system,inadequate financial personnel,insufficient awareness of internal control among employees and imperfect construction of information system.At the operational level,there are problems such as rough implementation of financial budget,repetitive and cumbersome financial reimbursement process,authorization and approval control to be strengthened,and loose management of scientific research assets,etc.In response to the problems,we propose to refine the internal control system of scientific research funds,enhance the awareness of internal control among employees,add scientific research financial assistants,build a perfect information system,improve budget control,authorization and approval control,optimize the financial reimbursement process,and strengthen the management of scientific research assets,etc.In order to improve the internal control of scientific research funds,ensure the reasonable,compliant,efficient and safe use of scientific research funds,and promote the healthy development of scientific research in colleges and universities.This paper enriches the theory of internal control of scientific research funds in J universities,provides some theoretical reference for the construction of internal control of scientific research funds in universities,has positive significance for improving the internal control of scientific research funds in J universities,helps the higher supervision and management departments to better monitor the fund activities and strengthen the government’s macro management of state-owned assets.