Research On Internal Control And Evaluation Of Scientific Research Funds From The Perspective Of University Governance

With the continuous development of scientific research in universities,the state attaches great importance to scientific and technological innovation and continuously strengthens the investment in scientific research funds of universities.Due to the influence of planned economy.for a long time,the construction of internal control of scientific research funds started late,the governance mechanism of universities is not perfect,and the loss of scientific research funds and frequent corruption have seriously affected the reputation of universities.It infringes on the security of national public property and has a negative impact over a long period of time development and construction of universities.Therefore,the construction of internal control of scientific research funds in universities has become a key link in the process of modernization of university governance.Good internal control improves the efficiency of scientific research work in colleges and universities,and realizes the legitimate compliance objectives,safety objectives and reporting objectives.The goal of social responsibility and the strategic goal of university development are of great practical significance.How to achieve these goals depends on the construction of the internal control system of scientific research funds and the evaluation of the effectiveness of internal control.The evaluation of internal control of scientific research funds can standardize the management of scientific research funds in colleges and universities in our country and improve the level of university governance.It is of great guiding significance to strengthen the construction of scientific research.Under the guidance of the internal control norms promulgated by the relevant departments of our country and the policy of fund management of scientific research projects,this paper draws lessons from the excellent evaluation results of internal control of scientific research funds at home and abroad,and according to the internal control objectives of scientific research funds in universities.This paper introduces the multiple subjects of university governance,build evaluation index system of internal control of scientific research funds in universities,including the construction principle,subject composition and construction of specific evaluation indexes.The fuzzy comprehensive evaluation method is used to determine the weight of the evaluation index.At the same time,the designed internal control evaluation system of scientific research funds is used to evaluate the internal control of scientific research funds in C colleges.It is found that the evaluation of internal control is an effective means to better guide and supervise the implementation of internal control.Through the supervision and evaluation of internal control of scientific research funds,the problems existing in the process of internal control of scientific research funds in C colleges are found in time.The causes are analyzed and the corresponding suggestions are put forward:Optimizing the internal control environment,perfecting the asset control,constructing the information exchange mechanism,perfecting the risk assessment mechanism and so on.Finally,according to the research of this paper,this paper puts forward some suggestions on the evaluation of the internal control of scientific research funds in universities,so as to promote the improvement of the internal control system of scientific research funds in universities,and promote the realization of the goal of internal control.This paper puts forward a new idea for the construction of internal control evaluation system in colleges and universities by combining theory with examples.