高等农业院校科研经费内部控制研究

发布时间：2018-05-05 13:08

本文选题：高等农业院校 + 科研经费　；参考：《华中农业大学》2013年硕士论文

【摘要】：随着国家财政对科研经费投入的不断增加,高校科研经费呈大幅增长趋势,成为学校重要资金来源之一。高校科研经费管理经历了从小到大、从粗放到精细,实行统一管理、集中核算的管理模式。但从近年来监督检查、社会公众反映情况看,高校科研经费使用过程中存在的问题突显,少数高校科研经费内部控制存在一定缺陷,导致科研经费管理使用出现违法违纪行为。财政部、科技部、教育部等陆续发布了关于加强行政事业单位内部控制、高等学校财务制度、科研经费监督管理等相关文件,加强高校科研经费内部控制建设成为当前热点话题。文章运用内部控制理论对高校科研经费内部控制目标、原则、要素进行分析,剖析内部控制过程中的风险控制措施。运用委托代理理论,分析与高校科研经费委托、使用、管理相关人员之间的关系,探讨内部控制的搏弈过程。运用预算管理理论,对作为高校科研经费内部控制起点的预算管理进行分析,包括预算编制方法、开支范围、管理流程等。高等农业院校,是高校的一个组成部分,作为一个分支,主要面向“三农”,从事农业人才培养、科学研究、社会服务。本文针对当前高校科研经费管理中呈现的各种问题,结合农业院校的特点,对高等农业院校科研活动及科研经费运行特征进行分析,对H高等农业院校科研经费内部控制进行案例分析。根据科研经费内部控制五要素设计调查问卷,在农业院校范围内开展调研。针对科研经费内部控制影响因素繁多、因素之间关系错综复杂,及高等农业院校调查样本量范围有限等特点,文章运用灰色关联分析理论建立评价模型,对内部控制各因素进行量化比较分析,按关联度大小分成三类指标。根据模型分析结果,提出加强高等农业院校科研经费内部控制建议：健全科研经费管理机构职责,强化预算管理职责,强化风险分析评估,加强学习宣传培训；加强科研经费内部控制制度建设,探索间接成本补偿机制,探索绩效考核评价机制,探索科研经费管理奖惩机制,探索建立信息披露制度；加强授权审批与不相容职务分离实质性控制；加强内部监督与审计。
[Abstract]:With the increasing of the national financial investment in scientific research, the scientific research expenditure of colleges and universities is increasing significantly and has become one of the important sources of funds. The management of scientific research funds in colleges and universities has experienced from small to large, from extensive to fine, to implement unified management, centralized accounting management model. However, from the supervision and inspection in recent years and the reflection of the social public, the problems in the process of using scientific research funds in colleges and universities are highlighted. A few colleges and universities have some defects in the internal control of scientific research funds, which leads to illegal and disciplinary behaviors in the management and use of scientific research funds. The Ministry of Finance, the Ministry of Science and Technology, and the Ministry of Education have successively issued relevant documents on strengthening the internal control of administrative institutions, the financial system of higher education institutions, the supervision and management of scientific research funds, and so on. Strengthening the internal control of scientific research funds in colleges and universities has become a hot topic at present. Based on the theory of internal control, this paper analyzes the objectives, principles and elements of internal control of scientific research funds in colleges and universities, and analyzes the risk control measures in the process of internal control. By using the principal-agent theory, this paper analyzes the relationship between the entrustment, use and management of scientific research funds in colleges and universities, and probes into the process of internal control. Based on the theory of budget management, this paper analyzes the budget management, which is the starting point of the internal control of scientific research funds in colleges and universities, including the budgeting method, the scope of expenditure, the management process and so on. Higher agricultural colleges and universities, as a branch of colleges and universities, are mainly engaged in the cultivation of agricultural talents, scientific research and social services. In view of the various problems in the management of scientific research funds in colleges and universities at present, this paper analyzes the characteristics of scientific research activities and the operation of scientific research funds in agricultural colleges and universities in combination with the characteristics of agricultural colleges and universities. A case study on the internal control of scientific research funds in H agricultural colleges and universities was carried out. The questionnaire is designed according to the five elements of internal control of scientific research funds, and the investigation is carried out in agricultural colleges and universities. In view of the various factors affecting internal control of scientific research funds, the complicated relationship between the factors, and the limited scope of investigation samples in agricultural colleges and universities, this paper establishes an evaluation model by using the grey relational analysis theory. The factors of internal control are compared and analyzed quantitatively, which can be divided into three categories according to the degree of correlation. According to the results of model analysis, some suggestions are put forward to strengthen the internal control of scientific research funds in agricultural colleges and universities: perfecting the responsibility of scientific research funds management institutions, strengthening the responsibility of budget management, strengthening risk analysis and evaluation, and strengthening the study and propaganda training; Strengthening the construction of internal control system of scientific research funds, exploring the mechanism of indirect cost compensation, exploring the mechanism of performance appraisal and evaluation, exploring the mechanism of reward and punishment for the management of scientific research funds, and exploring the establishment of information disclosure system; Strengthen substantive control of separation of authorized approval and incompatible duties; strengthen internal oversight and audit.
【学位授予单位】：华中农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5;G644

【参考文献】