LY学院科研经费内部控制研究

发布时间：2018-01-05 09:56

本文关键词：LY学院科研经费内部控制研究　出处：《西安石油大学》2016年硕士论文　论文类型：学位论文

【摘要】：近年来,我国对科研经费的投入力度越来越大,但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、存在控制盲点是我国高校科研经费实践中存在的普遍问题。高校科研经费管理中上述漏洞的存在会严重影响科研经费的使用,进而直接影响科研工作的进行,所以为了能更加高效的使用高校科研经费、财务信息更加客观真实,对高校的科研经费内部控制进行梳理完善是摆在高校管理者面前的一项尤为重要的任务,这也是本论文研究的重点及主题。本文在借鉴内部控制相关理论及其他高校科研经费管理及内部控制经验,综述国内外研究现状的基础上,采用了实地调查法、文献资料法、案例研究法等多种科学研究方法,对LY学院的科研经费内部控制现状进行了重新审视。同时从单位层和业务层对LY学院科研经费内部控制存在的问题进行了分析研究。从科研经费在申请环节、使用环节、决算环节分析问题并探究造成这些问题的深层次原因,并对LY学院科研经费内部控制体系进行了优化设计,并从内部控制角度提出完善该体系的建议,力图为LY学院构建一套适合新环境下科研经费内部控制体系,使其充分认识到对科研经费进行内部控制的重要性。
[Abstract]:In recent years, China's investment in scientific research funds is more and more strong, but the internal control system of scientific research funds is not perfect, the key points of control are not clear, the main body of responsibility is not clear, the supervision mechanism is mere form, and the execution is not strict. The existence of blind spots is a common problem in the practice of scientific research funds in colleges and universities in China. The existence of the above loopholes in the management of scientific research funds will seriously affect the use of scientific research funds, and then directly affect the scientific research work. Therefore, in order to use scientific research funds more efficiently and financial information more objective and real, it is a particularly important task for university administrators to comb and improve the internal control of scientific research funds in colleges and universities. This is also the focus and theme of this paper. Based on the theory of internal control and the experience of other colleges and universities, this paper summarizes the current research situation at home and abroad, and adopts the field investigation method. Literature, case study and other scientific research methods. This paper reexamines the present situation of the internal control of scientific research funds in LY College. At the same time, it analyzes and studies the problems existing in the internal control of scientific research funds in LY College from the unit level and the business level. . The use of links, accounting links to analyze the problems and explore the deep-seated causes of these problems, and LY Institute of scientific research funding internal control system optimization design. From the angle of internal control, this paper puts forward some suggestions to perfect the system, and tries hard to construct a set of internal control system of scientific research funds suitable for the new environment for LY college, so that it can fully realize the importance of internal control of scientific research funds.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G647.5

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