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随着我国高等教育的发展,国家对高校科研经费的投入不断增加,且高校科研经费管理已经成为高校经费管理的重要内容。目前,高校科研经费管理仍然采用过去内部控制方法,但随着高校科研经费的增长,内部控制方法已经不能满足实际工作需要,因此需要进行适当调整。此次研究以内部控制为视角,探讨高校科研经费管理的改进措施。
With the development of our country’s higher education, the state’s investment in scientific research funds in colleges and universities continues to increase, and the management of scientific research funds in colleges and universities has become an important part of the university’s funds management. At present, the management of university research funding still adopts the methods of internal control in the past. However, with the increase of scientific research funds in colleges and universities, the internal control methods can not meet the needs of actual work and therefore need to be adjusted appropriately. This research takes the internal control as the angle of view to discuss the improvement measures of the scientific research funds management in colleges and universities.