Evaluation On The Effectiveness Of Internal Control Of Scientific Research Funds In Colleges And Universities

In the report of the 19th national congress of the communist party of China(CPC),the construction of a strong country in science and technology was placed at the height of the national strategy.As the main force of national science and technology research,universities undertake the responsibility and obligation of training scientific and technological talents and increasing scientific research output.In order to accelerate the process of scientific research and innovation,the state has further increased the investment of scientific research funds in universities and colleges under the complicated international situation and the fierce competition environment.In recent years,the construction of talent team and the scale of running schools in colleges and universities are expanding day by day.However,due to the late start of internal control research in institutions such as colleges and universities in China,the management and control of scientific research funds lag behind,a series of financial fraud and financial errors are exposed to the public.If not effectively control the use and management ofscientific research funds,is bound to negative influence to the university's image.The development of internal control is a powerful means to ensure the safe and lawful use of scientific research funds and property.To improve the internal control of scientific research funds in colleges and universities,it is essential to judge whether the internal control of scientific research funds is effective or not.Therefore,this paper carries out a research on the effectiveness evaluation of internal control of scientific research funds in colleges and universities.This paper summarizes the existing evaluation methods,analyzes the advantages and disadvantages of each method,and selects the analytic hierarchy process(ahp)and fuzzy comprehensive evaluation method with relatively intuitive evaluation results.Based on the analytic hierarchy process(ahp),the internal control evaluation index system of university scientific research funds was constructed from the aspects of designing effectiveness at the unit level and implementing effectiveness at the business level by referring to the existing regulations and guidelines through literature review.This paper gives questionnaires to experts from 5 universities in H province to determine the weight of the index system,ensuring the universality of the evaluation system.Taking HN University as the case object in the form of case analysis,the fuzzy comprehensive evaluation method is used to calculate the evaluation results of each index at the unit level and the business level,and the results are analyzed.It is found that:(1)the design at the unit level is generally effective,and there is a large space for improvement as a whole;(2)the operational implementation is generally effective,and the weak links need to be improved.Finally,from the internal control five elements to improve the effectiveness of the local university research funds internal control Suggestions.