Research On Internal Control Of Research Funds In J University

Science and technology are the primary productive forces.Since the reform and opening up,China has kept up with the pace of innovation in developed countries and has continuously developed and improved.In recent years,the Chinese government has been increasing its material,financial,and energy investment in major scientific research.Universities' research funds have been increasing year by year.However,their technological and technological transformation rates have been unsatisfactory,and rising scientific and technological funds have brought about major challenges to their management.Currently,the funding for scientific research in major universities and colleges is chaotic.The current research funding management information platform of J University is not perfect,the classification of scientific research projects is relatively confusing,the budget preparation method is confusing,there are many risk points in the process,and there is no effective assessment and supervision mechanism.In early2017,J University has just established an internal control department.The internal control system for scientific research funds is at the preliminary stage of research and discussion.Therefore,the research on the internal control of research funds in J University has certain practical significance for J University.As a local provincial institution,the study has a typical regional representation and has practical reference for other institutions of higher learning and scientific research institutions.The study has great impact on the "Internal Control of Administrative Institutions(Trial)".The advancing role can promote the vigorous development of China's scientific research.Based on literature review methods,case study methods,and other methods,this paper uses internal control theory,performance evaluation theory and budget management theory as the theoretical basis.Based on the combination of practical internships,a typical provincial university,J University,is taken as an example.At the three levels of business:business,appraisal and supervision,the status and existing problems of the internal control of scientific research funds were described and analyzed,and a set of internal control improvement plans for research funding was designed for J University.Through case analysis and analysis of the current situation and problems of internal control of scientific research funds in J University,this paper designs a set of internal control improvement programs for J research from three levels: 1,At the departmental level,this study targeted and re-directed for J University.Constructed the organization structure of the scientific research funds management department of the Finance Department;recommended that it establish a school-wide material information system,build a test and verification center verification platform and laboratory sharing platform,implement the application of business cards,and build a unified platform with information sharing functions;designed for J University Scientific research project classification and code improvement program and provide a detailed budget preparation template.2,At the business level,this study starts from the flow charts for project and budget,use and settlement,and conducts risk analysis on key risk control points of each link,so that specific control matrix tables are drawn for different business processes.Finally,Combining with the newly released policy documents,specific management measures are proposed for the balance of the project funds for reference and reference by J University in its business operations.3,At the level of assessment and supervision,this study constructs a scientific performance evaluation mechanism and incentive mechanism for scientific research funds at J University,and constructs a supervision mechanism for the entire process of research funding.A series of analysis and improvement provide a certain reference for the future internal control of scientific research funding at J University,and it can also serve as a reference for the internal control construction of other universities' scientific research funds.