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近年来,随着我国科研投入的持续增加,高校科研经费的内部控制问题也日益突出,时有腐败案件发生,这不仅给国家造成重大损失,更给高校带来极其恶劣的影响,影响科研活动的健康、持续发展。如何采用内部控制理论,提高科研经费执行的规范性和高效性,保障科研项目顺利完成,成为一个重要的命题。本文基于COSO框架五大要素,对科研经费内部控制的失效成因进行了分析,并提出相应的对策和建议,为高校科研经费管理提供借鉴,对加强高校风险预防,构建科学、系统、高效的科研经费内部控制体系也具有一定的意义。
In recent years, with the continuous increase of investment in scientific research in our country, the internal control problems of scientific research funding in colleges and universities have become increasingly prominent. Corruption cases sometimes occur. This not only causes heavy losses to the state, but also brings extremely bad influence to universities and affects scientific research activities The healthy and sustainable development. How to adopt the theory of internal control to improve the standardization and efficiency of the implementation of scientific research funds and ensure the successful completion of scientific research projects has become an important proposition. Based on the five elements of the framework of COSO, this paper analyzes the causes of the failure of internal control of scientific research funds and puts forward corresponding countermeasures and suggestions to provide reference for the management of scientific research funds in colleges and universities. It is of great significance to strengthening the risk prevention in colleges and universities and establishing a scientific, systematic and efficient scientific research fund Internal control system also has some significance.