1、高校科研经费管理内部控制研究以部属X高校为例中文摘要高校正成为我国科技创新的中坚力量，其科研项目、科研经费的投入、科研人力投入等保持着稳定增长趋势，科研经费的种类增多，开支范围的增大，使得科研经费的内部控制管理面临着巨大的挑战。规范科研经费管理工作急需展开。本文总结了高校科研经费所需要的项目管理理论、内部控制理论、国家科研经费管理制度，构建了适合我国高校科研事业发展的内部控制制度体系。理论体系的形成在现实中支持科研工作者的工作，最大程度的保护科研工作者的科研创造力、科研积极性。激励更多更好的科研成果的产出。本文以高校科研经费内部控制体系为理论基础，以本国科研经费管理政策为依据，运用比较研究、案
2、例研究、规范研究等方法，对X高校的科研经费管理内部控制情况展开了全方位的研究。分析了X高校科研经费管理内部控制的现状、存在的问题及原因。再汲取国外科研经费内部控制管理的先进经验，我国新制定的科研经费管理政策，提出进一步完善我国高校科研经费管理内部控制制度的对策。本文研究表明：从X高校科研经费管理的内部控制体系可以看出，高校的科研经费管理内部控制体系还需进一步完善。首先，在预算方面存在着预算体系与学科体系部分不相一致，应尽快建立符合学科特点的预算体系；其次，资产设备的使用与维护存在着不共享与闲置的问题，应建立固定资产使用库，建立资源共享；第三，科研经费管理过程中对科研工作者的智力付出重视不够，应
3、重视科研绩效的考核，承认科研工作者的辛勤劳动，有效激励更多更好的科研成果产出；第四，应根据社会经济发展需要及时调整科研经费的支出标准，规范科研经费管理。 关键词：高等学校，科研经费，内部控制 Research on internal control of scientific research funds management in Colleges and Universities - Take subordinate X universities as an example.abstractColleges and universities are becoming the backbon
4、e of Chinas scientific and technological innovation. Their scientific research projects, investment of scientific research funds, scientific research manpower and so on maintain a steady growth trend. The variety of scientific research funds and the increase of the scope of expenditure make the inte
5、rnal control management of scientific research funds face great challenges.It is urgent to standardize the management of scientific research funds.This paper summarizes the project management theory, the internal control theory and the national scientific research fund management system needed by th
6、e university research funds, and constructs the internal control system which is suitable for the development of scientific research in our universities. The formation of theoretical system supports the work of scientific researchers in reality, and protects the research creativity and enthusiasm of
7、 scientific research workers to the greatest extent. Encouraging more and better results in scientific research.Taking the internal control system of scientific research funds as the theoretical basis, based on the policy of national scientific research funds management, this paper uses comparative
8、research, case study, normative research and other methods to carry out a comprehensive study on the internal control of the management of scientific research funds in X universities. This paper analyzes the current situation, existing problems and reasons of Xs internal control of scientific resear
9、ch funds management. In addition to the advanced experience of the internal control management of foreign scientific research funds and the new policy of scientific research funds management in China, the countermeasures to further improve the internal control system for the management of scientific
10、 research funds in China are put forward.The study shows that the internal control system of scientific research funds management in X colleges and universities can be seen that the internal control system of scientific research funds management in Colleges and universities needs to be further impro
11、ved.First, the budget system is not consistent with the subject system part. The budget system should be set up as soon as possible. Secondly, the use and maintenance of assets equipment is not shared and idle, the use of fixed assets should be set up, and resource sharing should be established. Thi
12、rd, scientific research workers intellectual pay is not paid enough attention in the process of scientific research fund management.We should pay attention to the assessment of scientific research performance, recognize the hard work of scientific research workers and effectively encourage more and
13、better results of scientific research. Fourth, we should adjust the expenditure standards of scientific research funds in time and standardize the management of scientific research funds according to the needs of social and economic development.Key words: colleges and universities，research funds，int
14、ernal control目录中文摘要i英文摘要ii目录iii第一章 绪论1第一节 研究背景与意义1第二节 国内外研究现状与趋势2第三节 研究方法8第四节 研究内容8第五节 研究框架9第六节 研究创新点与不足9第二章 理论分析第一节 项目管理理论第二节 内部控制基本理论第三节 行政事业单位内部控制基本理论第三章 以X高校为例研究科研经费内部控制管理的现状第一节 X高校科研经费管理现状第二节 X高校科研经费管理内部控制情况第四章X高校科研经费管理内部控制出现的问题及原因分析第一节 X高校科研经费管理内部控制存在的问题第二节 X高校科研经费内部控制出现问题的原因第五章 X高校科研经费内控系统的构建
15、第一节 国外科研经费管理模式的借鉴第二节 遵循国家学校新出台的科研管理政策第三节 构建X高校科研经费内部控制体系第六章 研究结论与研究展望参考文献中文部分外文部分附录：附录一致谢第一章 绪论第一节 研究背景与意义一、研究背景与研究意义（一）研究背景随着世界经济形势的转变，我国正面临着新科技革命的挑战，各国综合国力的竞争提到了首要位置，各国都将科技开发作为提升综合国力的一个关键因素。近年来，我国对科研能力自主创新能力要求不断提高，研发经费投入随之加大，科研经费的总投入也保持着稳定增长趋势。高校作为国家科技创新体系重要组成部门，在国家科技创新活动中中占据着重要的地位，其承担的科研项目和吸收的科研经费总量也大。据科技部2017年10月9日公布的中国普通高校创新能力监测报告显示，截止2015年，我国高校科研经费支出不断提高，2015年达998.6亿元，是2006年的3.6倍。据悉，2015年高校获得横向科研经费总数超过350亿元，科技成果直接交易额超过20亿元。科研经费总量的增长显示了我
