高校科研经费内部控制体系构建及流程优化

Construction of Internal Control System and Optimization of Process for University Research Funds

在我国对科研经费的投入力度越来越大的背景下,高校是科研经费内部控制体系不完善、控制重点不清晰、责任主体不明确、监督机制流于形式、执行不严格、存在控制盲点等问题也日益凸显。高校科研经费管理中上述漏洞的存在严重影响科研经费的使用和科研工作的进展。通过财务、审计理论的应用,本着更加高效地使用高校科研经费、财务信息更加客观真实的目的,提出优化高校科研经费相关组织机构、构建高校科研经费内部监管体系、控制预算编制环节、优化预算调整流程、优化决算环节内部控制等高校科研内部控制体系构建及其流程优化的对策,以期对高校科研产出效率有所助益。

Under the background of increasing investment in research funding, the problems of internal control system of scientific research funds is not perfect, the control focus is not clear, the responsibility subject is not clear, the supervision mechanism is mere formality, the execution is not strict and blind spot of control are becoming increasingly prominent. The above-mentioned loopholes in the management of scientific research funds in Colleges and universities seriously affect the use of scientific research funds and the progress of scientific research work. With the application of financial and auditing theories, the purpose of using scientific research funds and financial information more efficiently is to be more objective, some countermeasures are proposed for the construction of internal control system and its process optimization, such as optimizing the relevant organization of scientific research funds, constructing the internal supervision system of scientific research funds, controlling the budgeting process, optimizing the budget adjustment process, and optimizing the internal control of final accounts, in order to help the efficiency of scientific research output in universities.