Study On The Impact Of Internal Audit On The Performance Of University Research Funds

Research funding is essential to protect national scientific and technological development, the use of performance not only directly affect the development of national science and technology, but also enhance our relationship with the capability of independent innovation and international competitiveness. Therefore Performance of research funding has been a focus of academic attention. As the main force universities to carry out scientific research in the country plays an essential role in research expenditures in the country to promote enhanced capability of independent innovation, building an innovative country, under the background of the environment, scientific research and university research funding increased year by year research funding has become an important source of school funding.Internal audit is the use of university research funds supervision departments, university research funding is part of the management. Therefore, this paper proposes an internal audit quality and efficiency in the use of university research funds showed a positive correlation assumptions. Based on the Ministry of Education announced the 《2012College Research statistics》 as well as data on the university Web site information to95colleges and universities directly under the Ministry of Education as a sample, test the relationship between the use of effective internal audit quality universities and research funding. The study found that the higher the quality of the internal audit college, the better the performance of their use of research funding, in addition, school size, the establishment of performance history are associated with research funding has some relevance.For these studies, we propose the following suggestions:For colleges and universities, to protect the internal audit is to improve the quality of university research funding using performance favorable factors, through the improvement of the internal audit settings and universities, the creation of the internal audit staff positions and other ways to protect the quality of internal audit. For the purposes of the internal audit department, the need to strengthen the audit of the use of university research funding, including audits of internal control, to improve performance incentives and accountability systems, and the strengthening of university research funding audit findings publicity, in order to management of research funding under the protection of well-controlled environment to run, thereby increasing the use of performance research funding.