Research On The Internal Control Of Scientific Research Funds In Colleges And Universities Under The Background Of "Streamline Administration,Delegate Powers,and Improve Regulation And Services"

In the context of " streamline administration,delegate powers,and improve regulation and services ",Premier Li Keqiang proposed the measure of piloting " the creation of ceilings in funding that enable the retention of unused funds " for the use of scientific research funds in the 2019 government work report.At the same time when measures for streamlining government and delegating authorities have been introduced at the national level,the internal control of scientific research funds must advance with the times and be optimized and perfected.As the main areas of scientific research,colleges and universities have always occupied an important position in scientific and technological innovation.However,from the perspective of Ministry of Education and the provinces of the affiliated colleges and universities of the inspection and audit,the number of economic cases related to scientific research is still high,strengthening the internal control is a long way to go.Meanwhile,the current internal control system of scientific research funds in colleges and universities has some problems,such as unreasonable top-level design,weak informatization,difficulty in reimbursement and low efficiency,which limit researchers' motivation to some extent.In colleges and universities,with the continuous release and revision of various policies and measures,researchers often need to learn related financial knowledge,which not only consumes researchers' precious energy,but also affects their research efficiency.Based on the background of “streamline administration,delegate powers,and improve regulation and services”,this paper takes F university as an example to study its internal control of scientific research funds with methods of literature research,case study and questionnaire survey.Firstly,through the review of domestic and foreign literature related to the internal control of scientific research funds,the status quo,problems and countermeasures of the internal control of scientific research funds are sorted out.Then,it expounds the related concepts and theoretical basis of the internal control and scientific research fund of the university.Secondly,this paper sorts out the relevant documents on the reform of scientific research funds and the internal control of scientific research funds in colleges and universities under the background of " streamline administration,delegate powers,and improve regulation and services",and analyzes the current situation of scientific research funds expenditure in Chinese colleges and universities,major risks of internal control of scientific research funds.Thirdly,it analyzes the internal control and management system of scientific research funds of F university,the income and expenditure of scientific research funds in the past five years,and the current situation and deficiencies under the internal control of scientific research funds of F university through questionnaire survey.Finally,based on the administrative institutions internal control standard(try out)requirements as the main basis,combined with the national policy of " streamline administration,delegate powers,and improve regulation and services" and other backgrounds,from the unit level with better service,the business level with both people-oriented efficiency and internal control,and the daily management level with both decentralization and supervision,this paper puts forward suggestions to optimize and improve the internal control of scientific research funds of F University,with aiming to providing reference for improving the internal control of scientific research funds of F university and other colleges and universities.