Research On Optimization Of Internal Control System Of Scientific Research Funds In HN University

In order to build an innovative country,the government's investment in scientific research continues to rise.As the main force in the field of scientific research,colleges and universities should have used scientific research funds for scientific research,but in recent years,corruption cases in the use of scientific research funds in Colleges and universities have been repeatedly prohibited.In addition,the internal control system of scientific research funds in Colleges and universities is not practical,which leads to low efficiency of scientific researchers.Therefore,it is of great practical significance to select an outstanding university in H Province,HN University,as the research object,to explore the internal control system of scientific research funds of the University,and to put forward the optimization scheme for the imperfect places,in order to reduce the corruption in the use of scientific research funds,promote the prosperity of scientific research in universities,and promote the progress of science and technology and economic growth of the country.On the basis of referring to a large number of domestic and foreign literature and referring to the theory of internal control,risk management,principal-agent,comprehensive budget management,performance evaluation,business process reengineering,this paper first describes the general situation of the scientific research fund income and expenditure of HN University and the specific situation of internal control.Secondly,based on the current situation,this paper analyzes the problems in the important links of scientific research funds management of HN University,and finds the following three problems,including the application link,inaccurate and unprofessional budget preparation;the use link,obvious deviation between budget implementation and budget preparation;the final account link,internal supervision is not strict,and lack of targeted incentive system.Then,through the research,it is found that the important reasons for the above problems are the unsuitable control environment,the insufficient risk assessment system,the weak links in the control activities,the unsmooth internal information and exchange,and the imperfect supervision and evaluation system.Finally,in view of the above problems and their causes,the optimization scheme of the internal control system of scientific research funds of HN university is designed.After the optimization is completed,the effects before and after the optimization are compared and analyzed from the aspects of information communication efficiency,budget preparation subject,budget preparation duration,expenditure control strength and project final accounting subject,so as to test the practical significance of the above optimization scheme.This paper puts forward the optimization plan for the internal control system of scientific research funds of HN University from the following five aspects:first,optimize the control environment and improve the relevant system;second,establish the risk assessment system;third,improve the relevant process of control activities by designing the flow chart of project approval,budget preparation,budget adjustment,expenditure,final accounts and performance evaluation;fourth,Through the establishment of scientific research information sharing platform and financial integration platform to promote information exchange and communication;fifthly,through the innovative construction of balanced scorecard based scientific research fund performance evaluation index system to improve the internal supervision and evaluation system.This series of optimization programs are expected to prevent corruption cases related to scientific research funds,promote the prosperity of scientific research in Colleges and universities,and provide reference for the internal control system construction of scientific research funds in other colleges and universities.