Research On Internal Control Optimization Of Research Funding In C Research Institute

The report of the Communist Party of China(CPC)to the 20th National Congress states that we must uphold the principle that "innovation is the primary driving force" and "innovation plays a central role in China’s overall modernization drive".As the forefront of scientific research,the Chinese Academy of Sciences has been playing an important role in the national scientific and technological innovation,and the related scientific research funding has been growing rapidly.At the same time,the Chinese Academy of Sciences’ current internal control system for research funding has led to growing complaints from researchers.The top design of fund management is not reasonable,the management process is complex,the execution efficiency is low,the performance index system design is not scientific and other problems have seriously affected the research motivation and enthusiasm of researchers.In 2019,the Ministry of Science and Technology and the Ministry of Education issued the Opinions on Expanding the autonomy of Universities and research Institutes in scientific research,which clearly optimized the scientific research management mechanism and simplified the management process of scientific research projects.But implementation will not happen overnight.Therefore,it is the key stage for the majority of research institutes including the Chinese Academy of Sciences to improve and perfect the internal control system of scientific research funds.Based on the above background analysis,this paper takes Institute C under the Chinese Academy of Sciences as the research object,through the combination of interviews and research and theoretical analysis,the problems existing in the internal management of research projects in Institute C is analyzed,and reasonable suggestions are proposed.Firstly,the management and approval process of research funds of Institute C in the project approval stage,implementation stage and acceptance stage is analyzed.Secondly,combined with the ARP system process and business process of the project in Institute C,a detailed analysis is made of the research fund management problems in the research fund application approval,use process and final acceptance stage,including internal business problems,related business problems and internal control mechanism problems.Thirdly,combined with the basic theory of internal control of scientific research project funds,entropy weight method and TOPSIS ideal solution,the research fund performance evaluation model is established.Fourthly,the fund samples of scientific research projects are selected,the valuation indexes of scientific research funds are formulated,and the comprehensive evaluation and scoring of the funds of scientific research projects selected by the institute is realized based on the entropy weight-TOPSIS theory.Finally,combined with the internal control requirements of institute funds and the comprehensive evaluation and scoring of scientific research project funds,this paper puts forward detailed optimization suggestions on the fund management of Institute C from five aspects:control environment,risk assessment,control activities,information and communication,and internal supervision of scientific research project internal control,and summarizes the full text.