Research On The Control Mode And Platform Of University Scientific Research Funds From The Perspective Of Internal Audit Coordination

China in 2012 for the first time achieves the goal of the proportion of the national financial education expenditure in GDP is 4%,and the education of our country enters the "4% era". The important part of education funds, scientific research funds, its scientific allocation and standardized use, will have a huge role in promoting the high efficiency of education funds and good results. However, the Commission website shows that since 2012, the Ministry of education investigated the fourteen cases,including the university teachers,who embezzled funds for scientific research and transferred by the National Audit Office. Seven persons were transferred to judicial organs,and three persons were punished by the party discipline. These cases exposed the loopholes in the management system of scientific research funds, such as the budget preparation of research funding is not standardized, the management of funds is too loose, funding and recovery of funds and assets are not timely and so on. There are many reasons causing this phenomenon, for example, the pressure of the scientific evaluation is too large, scientific research funding system construction is not perfect, scientific research funds management awareness is still weak, scientific research management system reform is lagging behind, and so on.In order to analyze the current leak in the management of funds for scientific research and put forward a way to improve the loopholes in the status quo, the author conducted a review of 268 scientific research projects at SS University, and a investigation of the present situation in other colleges and universities.Through the analysis for a large number of data, starting from the various departments and various aspects of the use of funds for scientific research and scientific management, with qualitative and quantitative analysis, the author found that there are a few problems in the management in the application of scientific research funds in colleges and universities at present,such as the information is not synchronized, project budget control is not in place,there is no enough external investigation and the management awareness of project in the second lever departments is inadequate. There are also a few problems of the financial execution stage,such as buying prepaid cards, paying personal expenses, putting out labor costs in nonstandardized way, lack of effective controling the cost of fuel bills, the reimbursement phenomenon by collecting ticket, imperfect management of the fixed assets, the confusion in the material management, no strict implementation of the reimbursement system, inadequate contract management and the mixed branch phenomenon.And in concluding stage of the scientific research funds,there are a few problems too,such as the executiong in concluding stage is not timely, the recovery of material and funds is not timely, data management is not perfect,the lack of efficiency evaluation index, etc..In order to prevent the above problems, we can strengthen the management of scientific research funds from the three links of deepening the prior examination, refinement of the control in the intermediate process and strengthening the recovery of the funds,assets and materials. That is to say:First of all, the deepening of prior review, in the project application stage, we can make great efforts to associate the audit department, the financial department, the asset management department with the department of scientific research management to achieve the establishment of integrating control platform of information sharing,to joint review of project team members, fixed assets and materials, strict execution of financial budget, outsourcing unit, perfecting management institution of the second lever departments, in order to lower risk of nonstandard use of research funding in the late emergence.Secondly, in the financial control refinement in the implementation phase, we can make efforts to further system of reservation reimbursement, refine the input and controlling of information in the documents and reimbursement, embed appointment reimbursement system, by the system audit and artificial audit, for the sake of controlling strictly the use of travel expenses by public transport or self driving, fuel surcharge and taxi fee in transportation expenses, the purchase expenditure and management process of fixed asset, expenditure of equipment maintenance, the expenditure of all kinds of materials, the expenses in testing,analysis and processing, the expenses of consulting experts and employing school personnel, the expenditure of transferring to outsourcing units, expenditure of meeting, expenditure of data, and expenditure of laboratory transformation, with strengthening the approval procedures in the large capital payment, auditting the contract and invoice with subsequent numbers. The above steps not only can reduce the workload and work pressure of accounting personnel, but also can greatly reduce the risk of the non-compliance, illegal and unreasonable bills.Once more, we can strengthen the recovery of the funds and assets in concluding stage, by specifying the time of the concluding and checkout, taking up the mandatory measures to whom failed to comply with the provision, timely recovery of funds, fixed assets and all kinds of materials so as to achieve the effect of the uniform deployment, and improving asset utilization.At the same time, we can make efforts to a perfect performance evaluation system of scientific research, for the sake of providing a reference for allocation and management in the subsequent research funding.we can also take care of the data of scientific research project in the school archives department.Finally, we can make full use of the big data in the management and control platform, for the sake of achieving the real-time control, the establishment of classification management mode and obtaining a reasonable range of the proportion and difference of each kind of expenditure.At the same time, we should strengthen information construction, by increasing the security measures of the management and control platform, establishing the mechanism of supervision and management and enhancing overall quality and ability in risk prevention of the management personnel, in order to play a maximum value in the scientific and effective management of the operation of the scientific research funds management and control platform.The way together with the audit department, the financial department, the asset management department,the department of scientific research management and legal affairs department, constructs a integrated control platform of deepening prior review, refinement in control and strengthening the recovery of post capital asset.And the system contains the qualitative judgment and quantitative control in the expenses of the research funding process part, in order to make the state funds and assets play a greater efficiency, on the legal, compliance and reasonable basis.