Research On Internal Control Of Scientific Research Project Management In S University

Since 2012,the Chinese Government has made decision to take a reform on internal control on administrative institutions which aimed to take control on it and prevent risk on its financial activities.In order to achieve this goal,the government issued Internal Control Standard of Administrative Institutions(for trial implementation),which clarifies the purpose of internal control of administrative institutions and provides gauge on it.Colleges and universities are important parts in the administrative institution system,and the complexity and diversity of financial activities of these institutions makes the role of internal control more important.With the rapid development of Chinese higher education,the universities in our country have been greatly increased both in the scale of running schools and in the total amount of educational funds.However,the development of internal control was lagged behind,thus,the sustainable development of universities was hindered to some extent.In order to further improve internal control and improve the level of internal management in all universities,the Ministry of Education formulated the Guidelines for Internal Control of Economic Activities in Universities directly under the Ministry of Education(for trial implementation)in 2016.The guidelines require schools to refer to the requirements of the guide so as to speed up the construction of the internal control system.Therefore,taking further study on the internal control in colleges and universities is of great important in deepening the reform of the educational system and improving the construction of internal control.This paper will use the methods of literature analysis,case study and experience summary to sort out and summarize the main risk points put forward in the Guidelines for Internal Control of Economic Activities in Institutions of Higher Learning under the Ministry of Education(for trial implementation),which are related to the internal control of scientific research projects.It will take S universities as the research object.The paper will analyse the current situation of internal control on S universities through consulting the relevant internal control personal and the regulations of S universities,and by different aspects as organizational structure,key positions,key personnel,information system,budget management,revenue and expenditure management of scientific research project management.Furthermore,it will analyze the reasons while finding out problems existing in the internal control system.It is found that there is a lack of independent departments of internal control and management and information sharing system of inter-departmental interconnection in S universities.In the management of internal control of scientific research projects,there are some problems,such as the use of scientific research projects is out of budget,the audit of reimbursement is not rigorous,the original vouchers are adjusted and revised afterwards,and high risk in contract management.The analysis finds that the causes of these problems include: insufficient attention to internal control at school level,the absence of institutional system in the budget preparation of scientific research projects,the absence of internal control evaluation and supervision by audit departments to funds management departments,the low restriction of mid-term inspection control of scientific research projects and the lack of personnel in contract management.This paper,by referring to the experience and practice of relevant universities in China,puts forward opinions and suggestions on further standardizing the economic activities of colleges and universities from the perspective of improving the internal control environment and strengthening the risk assessment and prevention of scientific research project management,so as to provide help for further improving the construction of the financial internal control system of colleges and universities.