Study On Improving The Internal Control System For Scientific Research Funding Management In N Scientific Institution

In recent years,the Communist Party of China(CPC)and the state have regarded the development of an "innovative country" as an important strategic goal,continuously increasing investment in research projects and providing financial support for upgrading China's scientific and technological innovation.As an important type of public institutions in China,scientific institutions have played a key role in the field of science and technology research in China.However,problems of scientific research funding management in scientific institutions are often exposed during national auditing and inspection,and there is a certain degree of waste in research funding.Improving the internal control system for scientific research funding management in scientific institutions and standardizing the use of scientific research funding can help to ensure the smooth implementation of scientific research projects and is of great significance to the rapid development of China's scientific and technological innovation.By using literature analysis and case analysis,and referring to literature and relevant theroies like COSO internal control integration framework and internal control norms of administrative institutions,this paper takes N scientific institution as the research object and studies its internal control system for scientific research funding management.Firstly,by explaining related concepts such as scientific institutions and scientific research funding,and sorting and summarizing of relevant theories of internal control,this paper determines to establish and improve the internal control system of scientific research funds based on the five elements of COSO internal control integration framework.Secondly,this paper describes the status quo of the internal control system for scientific research funding management in N scientific institution,analyzes the existing problems and their causes.Finally,this paper puts forward corresponding measures to improve the internal control system for scientific research funding management,with a view to improve the management level of scientific research funding in N scientific institution,and provide reference for the development of internal control system for scientific research funding management in China's scientific institutions.