Research On The Audit Of University Scientific Reserrch Funds Management Risk

In 2016, British Nature published an article "What the China" 13th Five-Year"plan means for science" pointed out that in the past five years, accounting for about 2.2% of GDP in Chinese research funding, "13th Five-Year", that is by 2020 this proportion will rise to 2.5%. According to the latest statistics data, in 2015 China's R&D spending funds for 1 trillion and 416 billion 990 million yuan, university research funding is 99 billion 860 million, accounted for 7% of the total research funding, the basic research is 39 billion 100 million, accounting for about 54.6% of the total basic research in China,so university research occupies an important strategic position in China's scientific research. However, the conversion rate of scientific and technological achievements is only 10%, while the proportion of developed countries in more than 40%, China's scientific research funding management and audit results unsatisfactory. Therefore, it is of great significance to improve the management of scientific research funds and to promote the work of scientific research funds audit from the perspective of the overall risk management of scientific research funds in colleges and universities.In this paper, through the analysis of scientific research funds audit in universities and relevant existing research results, using risk management theory as a guide, in-depth study of university research funding management risk audit. First define the definition and basic concepts of scientific research funds management risk audit in universities based on the basic theory of audit risk, and through theoretical analysis and practical investigation, argument the current situation of management and audit of scientific research funds in China, also the feasibility of scientific research funds management risk audit in universities. Next construct the university scientific research fund management risk audit process,and make a detailed analysis to the each part, analyze the university research funds management risk, construct risk evaluation index and evaluate the risk grade. Final lead into the A University case analysis, and expound the process of scientific research fund management risk audit,and propose some suggestions to improve the management of scientific research funds. Study shows that the university research funds management risk audit not only has the necessity and feasibility of the theory and the practice, but also has the operability of business and technical, and provide strong theoretical significance and practical application value to improve the university research funding audit quality and to perfect the research funds management.