First, the management status of scientific research funds in colleges and universities
(A) the diversification of funding sources for scientific research projects has increased the difficulty of funding management.
At present, the vertical research funds, horizontal research funds and supporting research funds paid by colleges and universities are the main sources of research project funds in colleges and universities. In reality, the departments providing scientific research funds have no clear requirements for the use of funds, and the requirements for the use of various scientific research projects are also different, which increases the particularity and complexity of the management and accounting of scientific research funds, thus increasing the difficulty of the management and supervision of scientific research funds.
(B) Scientific research financial management system needs to be further improved.
"Project system" is the management mode of scientific research funds in colleges and universities in China. The project leader manages the whole process of project establishment, fund use, project acceptance and the assets and achievements formed by the project. Because some colleges and universities do not pay enough attention to the use and benefit of scientific research funds, they neglect the inspection and supervision of the use of funds, which leads to the random use of scientific research funds. Analysis of the reasons, some of the current financial management system is not strictly implemented, and some are due to the imperfect financial management system or the lack of effective supervision means, which leads to the failure of scientific research investment to play its normal role.
(C) The role of financial management and audit supervision has not been fully brought into play.
Although some colleges and universities adopt the mode of "unified leadership and centralized management" for scientific research funds obtained from different channels, the financial department cannot effectively control the rationality and efficiency of the use of scientific research funds, and lacks understanding of the whole process of raising and using scientific research funds. The use of project funds is decided by the project leader, and some financial departments will manage scientific research funds as escrow funds. At present, there is no audit method for scientific research management and supervision in China, and the audit department has not given full play to the supervision function before and during the process, so it is impossible to find the loopholes in expenditure in time, and can only audit the use of scientific research funds after the conclusion is reached.
(D) Cost accounting is not standardized, resulting in distortion of accounting information.
In practice, because teaching and scientific research are inextricably linked, the cost of career funds and scientific research funds permeates each other, thus affecting the implementation of full cost accounting of scientific research funds. For example, it is difficult to strictly distinguish between teaching and scientific research and instruments, equipment, laboratories and public utilities. So many colleges and universities squeeze business expenses. Some also use a large number of personal expenses unrelated to scientific research projects, such as meals and commissions, to occupy scientific research funds, which leads to the distortion of accounting information in the use of scientific research funds in colleges and universities.
(E) Asset management is not standardized, resulting in the loss of state-owned assets.
The supervision and management of state-owned assets formed by scientific research funds in colleges and universities are not standardized, especially electronic equipment, books and other state-owned assets. After the topic is finished, some assets remain in personal hands. There are also intangible assets such as patented technology formed by scientific research funds that have not been recorded in time.
Two, improve the efficiency of the use of scientific research funds, and earnestly carry out the audit of scientific research funds.
(A) the soundness of the audit research fund management system
Strengthen the management of scientific research funds, with the system first. Combined with the actual work of the college, formulate a set of scientific, operable and effective financial management methods and systems for scientific research funds; Formulate perfect measures for the management of horizontal scientific research funds, and earnestly strengthen the management of horizontal scientific research funds; Clarify the responsibility and authority of the person in charge of scientific research, finance and project, and improve the responsibility system for scientific research funds management; What is the implementation and effect of the internal control system in the college? Standardize and improve the management system of scientific research funds to ensure the smooth progress of scientific research.
(two) to review the scientific research budget and the use of funds.
1. Scientific research budget management. The effective implementation of the budget of scientific research funds is conducive to ensuring the orderly development of the policy of scientific research activities, effectively controlling the expenditure scope and standards of scientific research funds, effectively preventing the phenomenon of crowding out school resources and out of control in the use and management of scientific research funds, thus enhancing the binding force of the financial budget. Especially in the establishment stage of scientific research projects, whether the project budget can be formulated reasonably according to the actual cost of scientific research projects; In the implementation stage of scientific research projects, whether it can be implemented in accordance with the project budget and the regulations of the state and schools on scientific research project management, and whether it can ensure the planning and rationality of scientific research expenditures. Mainly check whether the use of scientific research funds is in accordance with the approved budget expenditure and whether there is any illegal expenditure.
2. The use and management of scientific research funds. Whether the audit fee is charged as required and whether there is extra-budgetary expenditure; Whether there are expenditures on consumer projects explicitly prohibited by the state and schools, and whether the expenditures on project management fees, personnel fees and business expenses are reasonable; Whether the cost accounting of scientific research projects can draw a clear line between scientific research and teaching in terms of funds, personnel and equipment, and whether the cost of scientific research projects can be scientific and reasonable; Review whether the supervision over the use of scientific research funds by the person in charge of scientific research projects is effective, whether there is any diversion in the name of assisting scientific research, whether it is transferred to affiliated units with direct economic benefits, whether the fund transfer business is handled according to the fund transfer approval, project contract and valid financial vouchers, and whether the accounts are clear, so as to ensure the safe and rational use of scientific research funds and prevent the phenomenon of cheating, interception, crowding and misappropriation of scientific research funds.
(C) the effectiveness of the use of audit research funds
Benefit audit is an important part of scientific research fund audit. In recent years, some colleges and universities do not attach importance to the management of scientific research projects, and do not supervise their effectiveness enough, which makes the benefits of the projects low or even ineffective, resulting in losses and waste. Therefore, in order to improve the efficiency of the use of scientific research funds, it is necessary to strengthen the benefit audit, check and evaluate the use of scientific research funds and the efficiency of economic activities in schools, and determine its economy, efficiency and effectiveness. Whether the project has been fully demonstrated and scientifically evaluated, whether the project management is strict, and whether there is a waste of funds caused by poor management; Whether the scientific research project is completed and closed in time, whether it achieves the expected goal, and how the social and economic benefits are.
(4) Audit the management of fixed assets and intangible assets.
Audit whether the fixed assets purchased in scientific research activities are included in the unified management of school assets, and the person in charge is responsible for it; Whether the instruments and equipment are recovered in time after the end of the scientific research project is managed and deployed by the school in a unified way; In order to prevent the loss of state-owned assets and promote the preservation and appreciation of state-owned assets, whether to track and manage the use of scientific research funds; Whether the financial department will bring intangible assets into the unified accounting of the school in time.
References:
[1], Zhang. On the management audit of scientific research funds in colleges and universities [J]. Accounting and Communication Synthesis (1) 2009, (1).
[2] Shen Yu, Tong Rencheng. Enlightenment of Audit Supervision System of National Science Foundation of the United States to China [J]. Scientific Research Management, 2009, (7).