Research On Financial Management System And Performance Evaluation Optimization Of University Research Funds The Perspective Of COSO Internal Control

Under the background of the reform,the amount of scientific research funds and scientific research projects in colleges and universities are increasing,and the degree of freedom in the use of scientific research funds in colleges and universities is higher.However,the traditional financial management system and performance evaluation of scientific research funds are no longer applicable to the development needs of the models,such as project diversification,large amount of scientific research funds,and electronic accounting of financial management,especially when the contradiction between the continuous increase of scientific research funds and the low utilization the low utilization of funds and the low output of scientific research results,It is imperative to reform the financial management system of scientific research funds in colleges and universities.As the core of solving the above problems,perfecting internal control and performance evaluation can effectively guarantee the safety of the use of all kinds of scientific research funds,improve the efficiency of the use of scientific research funds,help to arouse the enthusiasm of scientific and technological personnel,and guide scientific research personnel to pay attention to improving the level and quality of scientific research and create a good environment for scientific research work.Based on the COSO internal control framework and five elements,this paper comprehensively evaluates the risk of scientific research funds in colleges and universities,aiming at the "control environment "," risk assessment "," control activities "," information and exchange" and "monitoring" of scientific research projects,in order to perfect the financial management system of scientific research funds in colleges and universities.At the same time,according to the characteristics of performance evaluation of scientific research projects in colleges and universities,this paper tries to construct a set of scientific and reasonable performance evaluation system of scientific research funds management,which only pays attention to the quantity and level of scientific research funds,and transforms into multi-index performance evaluation system including scientific research achievements,application of achievements,talent training,team building,academic exchange and so on.