高校科研经费风险防控研究 —基于内部控制与外部监管协同视角

Research on Risk Prevention and Control of Research Funds in Universities -Based on the synergies between internal control and external supervision

摘要:

近些年，随着国家对高校科研经费的投入加大，科技创新有了突飞猛进的发展，但是高校科研经费腐败案件也接踵而至，高校科研经费风险防控显得尤为重要。对高校科研经费风险点及其成因进行了深入剖析，结合中国各大高校的实际情况，在“放、管、服”原则外部和内部控制环境下，从协同角度提出了“内”+“外”的高校科研经费风险防控措施，以提高科研经费的使用效率，释放创新活力。

Abstract:

In recent years, with the increase of national investment in scientific research funds in colleges and universities, scientific and technological innovation has grown by leaps and bounds. However, corruption cases of scientific research funds in universities have also come one after another. Prevention and control of scientific research funds in colleges and universities is particularly important. The risk points of scientific research funds and their causes in universities have been deeply analyzed. Combining the actual conditions of major universities in China, under the principles of “putting, managing, and serving” and internal control environment, From the viewpoint of synergy, the “inside” and “outside” risk prevention and control measures for scientific research funds in universities have been proposed to increase the efficiency of the use of scientific research funds and to release innovation vitality.