Research On The Internal Control Of Financial Research Project Funds Risk

The future development of the country's social industrial economy is inseparable from the progress and achievements of scientific research.Therefore,under the background of the government's increasing investment in research funding for higher education institutions,the relevant national units have gradually improved the level of scientific research management of colleges and universities.Among them,the scientific research projects(financial research projects)supported by the state financial allocation,due to the nature and characteristics of the sources of funds and the public nature of scientific research results,the state's management standards are also more stringent.At present,the Central Office and the State Council issued the "Several Opinions on Further Improving the Fund Management of the Central Financial Research Projects" in 2016,which is the main policy basis for the management methods of financial research projects in China's higher education institutions.The document provides a new basis for the management of financial research projects in colleges and universities,and requires universities to establish a sound management fund management system in accordance with current policy guidelines.Although from a macro perspective,the state has introduced many laws and regulations for the management of university research funds,and gradually improved the management system of university research funds.However,from the micro perspective of the actual management of colleges and universities,universities still exposed in the process of implementing the system.Many problems and risks directly restrict the improvement of the management level of scientific research funds in China's universities.Internal control,as an effective risk management mechanism for modern modern enterprises and administrative institutions,has been introduced into university management,which is constructive for helping to solve the practical problems of scientific research fund control in colleges and universities.Therefore,this paper focuses on the longitudinal research projects supported by financial research funds,analyzes and evaluates the current situation of financial management of financial research projects in universities from the perspective of internal control,sorts out current problems and risks,and attempts to design better internal control.Management system to optimize the management of funds for financial research projects in colleges and universities.The research object of this paper selects the A colleges with typical significance in Liaoning Province.As a school in the province that promotes the internal control of colleges and universities,it has certain reference significance.The article starts from the analysis of the status quo of the internal control of the scientific research business of the school,with the "Administrative Institutions Internal Control Regulations(Trial)","The Internal Control of Economic Activities Directly Under the Ministry of Education",and Several Opinions on Further Improving the Fund Management of the Central Financial Research Projects.”,”and other relevant laws,regulations and management methods for the management of scientific research funds and the internal control of administrative institutions,as the theoretical basis and institutional design basis for the internal control construction of scientific research funds in universities,from the unit level,business level,evaluation supervision and information system Analyze the problems and risks faced by the current school financial research projects.Optimize the design of existing problems and study the procedures and methods for constructing the internal control system of scientific research management in schools.In turn,it will improve the level of scientific research management in schools and provide strategic guidance and assistance to other universities.The first part is the introduction,including the background,significance,methods,literature review and innovation of domestic and foreign research funding management.The second part is an overview of the relevant theories of financial management of financial research projects in colleges and universities,including the conceptual characteristics,policy basis and theoretical basis of financial research projects in universities.The third part is the analysis of the status quo of the internal control management of the financial research projects of A colleges and universities,including the basic situation of the university,the organizational structure and the design of the management system.The fourth part is the analysis of the existing problems of internal control of financial research projects in A university,The unit level analyzes the problem of centralized management and division of responsibilities.The business level is based on four aspects:project establishment,project execution,project completion,and fund management.A detailed analysis was carried out.The fifth part is the countermeasure research,and proposes the corresponding solutions to the main problems of internal control proposed by A university.The sixth part is the conclusion and enlightenment of this paper.It summarizes the more universal research significance and enlightenment from the research cases,in order to provide reference for the internal control management of financial research projects in colleges and universities.