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Study On The Funding Of Scientific Research Internal Supervision In Institutions Of Higher Education

Posted on:2015-02-16Degree:MasterType:Thesis
Country:ChinaCandidate:M GuoFull Text:PDF
GTID:2297330434950174Subject:Auditing
Abstract/Summary:PDF Full Text Request
With the increasing of financial investment for research by the national finance scientific research in colleges and universities is dramatically increase, become one of the important source of funds of the school. Scientific research management in colleges and universities has experienced since the childhood, from rough to fine, unified management, centralized accounting management model. But in recent years, the supervision and inspection and the social public, scientific research in colleges and universities use problems existing in the process of highlight, minority college scientific research fund regulation, there are some defects on the violations using lead to scientific research management. In succession, such as the ministry of finance, ministry of science and technology, the ministry of education issued on strengthening the internal control of administrative institution, institutions of higher learning the financial system, the supervision and administration of scientific research funds and other relevant documents, to strengthen the construction of scientific research in colleges and universities internal control has been becoming the current hot topic.Based on the research background and research significance of this article in this, the article raises the urgency and necessity of strengthen the regulation of scientific research in colleges and universities. Research regulation is divided into external supervision and internal supervision, this article main research object in the scientific research in colleges and universities is the internal regulation. I through the analysis of scientific research in colleges and universities to apply for, lend, transfer and settlement process introduces the whole process of scientific research funds management for the reader, combined with research and analysis inductive research fund regulatory status and loopholes in colleges and universities. The most important part of the thesis is about setting the control key points and construction of scientific research funds supervision system, through the questions formulated the corresponding supervision system, to the university scientific research project in the process of scientific research funds flow, use, settlement, formulate the corresponding critical control points, and puts forward the internal control also is a kind of important method of regulation. Combining the two to form relatively perfect supervision mechanism, so as to reduce risks in the whole process, raise the use efficiency of scientific research in colleges and universities.Finally by colleges and universities as the research object of G in the scientific research management mode were analyzed before and after improvement, obtained in this paper, the regulatory risk in the process of using control point method and the theory of internal control is the combination of internal supervision is to improve the scientific research funds have very big effect.
Keywords/Search Tags:colleges and universities, Scientific research funds, Internal supervision, The internal control
PDF Full Text Request
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