基于内部控制视角大学科研经费管理研究.docVIP

基于内部控制视角大学科研经费管理研究 摘要近年来，高校承担的科研项目和筹措的科研经费均呈现大幅增长的态势，高校科研经费的投入和管理有着至关重要的意义。如何用好高校的科研经费，发挥好资金在科研活动中ldquo;指挥棒rdquo;的作用，及时查出以及补救科研经费管理中存在的漏洞是各高等学校财务工作面临的一个重要的问题。本结合国内外现有的相关管理制度和管理理论，采用问卷调查和访谈的形式，对我国大学的科研经费管理现状进行了解，并对产生问题的原因进行了深入的剖析。最后，结合已有的分析和结论，对我国大学科研经费管理内部控制框架的建设进行了阐述，对科研经费的管理进行了梳理，并提出完善科研经费管理模式的建议，使我国大学科研经费管理呈现出一个清晰的内部控制框架。对科研经费管理的全过程分析，旨在降低学校科研风险、保证学校遵守科研管理法规制度和提高学校科研资金、资产、资源使用效益。12671 关键词高等院校，科研经费，经费管理，内部控制 TitleStudy on financial management of research funding in Chinese colleges and universitiesmdash;mdash;based on the internal control perspective Abstract In recent years, undertaken research projects and the financial of university research funding showed a trend of substantial growth, investment in university research funding and management has a crucial importance. How to make university research funding, to play good funds in scientific research activities rdquo;batonrdquo; role, timely research funding identified and remedial information management loopholes that existed in each of the Financial Work is important issue. In this paper, considering the existing domestic and international management systems and management theory, in the form of questionnaires and interviews to understand the management status of university research funding, and the cause of the problem conducted in-depth analysis. Finally, combined with the existing analysis and conclusions, the construction of the internal control framework for the management of research funding in China are described, the management of funds for scientific research of the sort, and put forward the proposal to improve the management of research funding mode, so the management of university research funding in China showing a clear internal control framework. Analysis of the whole process of the management of research funding, aimed at reducing the risk of school research, to ensure that schools comply with the scientific research and management laws and regulations and to enhance the school of scientif