新形势下公立高校科研经费内部控制体系的构建与应用研究

发布时间：2018-02-14 05:48

本文关键词： 公立高校科研经费内部控制　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来高校事业的日益发展,挑战也日益的多样化,作为高校重要创新能力的科研项目的申报面临着诸多问题的困扰。由财政部制定并于2014年1月1日实施的《行政事业单位内部控制规范(试行)》,一是实现行政事业单位内部管理的需要,规范内部控制流程科学化管理,二是实现国家行政事业单位建设廉政风险防控机制的需要。中办、国办于2016年出台的《关于进一步完善中央财政科研项目资金管理等政策的若干意见》,该文件为高校科研经费管理使用以及科研经费内部控制规范的实施提供新依据以及提出新要求,加强高校科研经费内部控制体系的构建与应用研究成为当前会计领域研究的主题。本文以新形势下公立高校科研经费管理改革要求作为研究视角,以内控相关理论作为依据,分析公立高校科研经费内部控制管理的现状、存在的问题及原因。以COSO内部控制框架和国家行政事业单位内部控制规范性文件要求为指导,结合公立高校科研经费的管理方面的特点以及实际管理情况,综合采用文献分析研究方法、案例研究方法和实地调查研究方法,按照“以风险评估为依据、以单位层面内部控制为基础、以业务层面控制为主体、以信息与沟通为载体、以监控为保证”的思路来构建高校科研经费内部控制体系。通过对新形势下公立高校科研经费内部控制的体系构建与应用问题的研究,建立一个既能充分反映现阶段高校科研经费管理改革要求的,又能完全适合公立高校科研经费管理实际情况的公立高校科研经费内部控制体系,以提高公立高校科研经费管理和内部控制的合规性、规范性和绩效水平,实现公立高校科研经费管理改革的目标。
[Abstract]:In recent years, with the development of the cause of higher education, the challenges are becoming more and more diversified. As an important innovation ability of colleges and universities, the application of scientific research projects is beset by many problems. The Standard of Internal Control of Administrative institutions (for trial implementation), formulated by the Ministry of Finance and implemented in January 1st 2014, is the realization of administrative affairs. The needs of the internal management of the industrial units, To standardize the scientific management of the internal control process, and second, to realize the need of building a clean government risk prevention and control mechanism by the state administrative institutions. In 2016, the State Affairs Office issued some opinions on the further improvement of the central financial research project fund management policy. The document provides a new basis for the management and use of scientific research funds in colleges and universities and the implementation of internal control norms for scientific research funds. As well as new demands, Strengthening the research on the construction and application of internal control system of scientific research funds in colleges and universities has become the subject of current research in the field of accounting. This paper takes the requirements of the management reform of scientific research funds in public colleges and universities under the new situation as the research perspective, and takes the relevant theories of internal control as the basis. This paper analyzes the present situation, existing problems and reasons of internal control management of scientific research funds in public colleges and universities. It is guided by the internal control framework of COSO and the normative documents of internal control of national administrative institutions. Combined with the characteristics of the management of scientific research funds in public colleges and universities as well as the actual management situation, the methods of literature analysis, case study and field investigation are adopted comprehensively, according to "risk assessment as the basis," Based on the internal control at the unit level, taking the control at the business level as the main body, and taking the information and communication as the carrier, The internal control system of scientific research funds in colleges and universities is constructed with the idea of monitoring and control. Through the research on the construction and application of the internal control system of scientific research funds in public colleges and universities under the new situation, To establish an internal control system of scientific research funds in public colleges and universities, which can not only fully reflect the requirements of the reform of the management of scientific research funds in colleges and universities at present, but also be fully suitable for the actual situation of the management of scientific research funds in public universities. In order to improve the compliance, standardization and performance level of the management and internal control of scientific research funds in public colleges and universities, the goal of the reform of the management of scientific research funds in public colleges and universities can be realized.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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