In recent years,China's investment in science and technology has gradually increased.As a talent training base,universities are receiving increasing funding from the government for scientific research.The promotion of the"streamlining administration,delegating powers and improving regulation and services"reform has not only reduced the burden on researchers,but also put forward higher requirements for the management of research funds in universities.Relevant departments in China have successively issued documents such as the Internal Control Standards for Administrative Institutions(Trial)(Finance and Accounting 2012 No.21)and the Guidelines for Internal Control of Economic Activities in Higher Education Institutions Directly Under the Ministry of Education(Trial)to standardize internal control in universities.However,universities are involved in a wide variety of scientific research topics and need to implement them one by one in conjunction with their own development,further improving the internal control system of scientific research funds.This paper takes K University as the research object,sorts out the internal control process of research funds in K University,identifies internal control risk points,proposes optimization measures for problems,and provides assistance for further improving the construction of financial internal control systems in universities.
university researchfunds managementinternal control
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