Study On The Management Problems Of Scientific Research Funds In Colleges And Universities

The 19 th CPC National Congress has put forward that we should aim at the frontier of science and technology in the world,strengthening basic research,to make a major breakthrough in both forward-looking basic research and leading original achievement.With the increasing emphasis of China on the development of scientific research,the continuous increase of national fiscal expenditure on science and technology,colleges and universities,as the backbone of national technological innovation and development,have undertaken most of the scientific research work.However,due to the lag of the management of scientific research funds,the funds for scientific research in colleges and universities are in a mess.For this reason,the central and local governments have introduced various management methods in succession.But,the management of scientific research funds is still trapped in the strange phenomenon that program goes nowhere when limited too much,and everything goes out of order when receiving no supervision.How to give full play to the value of scientific research funds,ensure the sustainable and healthy development of scientific research work in colleges and universities? All of the questions carry great practical significance.The paper is written in the context of the several opinions on further improvement of the central government research fund management policy(No.50 Document of 2016 issued by General Office of the CPC Central Committee)is published,scientific research funds in colleges and universities stepped into the "relaxed" management mode.The article analyzes the management of university research funds in question from four aspects: application,utility,supervision and evaluation of the scientific research funding.Taking University A as an example,it gives an overview of the present situation of research development and the management of scientific research funds.And it makes a thorough analysis on the problems in fund management of university A.Adopting principal-agent theory,it educes the reason of the problem in application,utility and supervision of research funding through the "motivation-behavior-results" theory.Finally,it offers advice on four levels: increasing the publicity of information(reducing asymmetric information);improving incentive mechanism(incentive method);perfecting internal control in colleges and universities(restraint means);enhancing scientific researchers' responsibility sense(moral means).Among the above four,the third level is integrated with the practical experience of my research work management.Based on COSO framework,it makes a general review on five elements,internal environment,risk assessment,control activities,information and communication,and internal supervision,in order to improve the current situation of scientific research funds management,promoting the healthy development of scientific research.