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2013年轰动一时的段振豪事件,给我国科研经费管理敲响了警钟。在科研活动频繁的当下,既要加强科研事业单位经费管理,又要从容应对海量的财务报销业务,许多单位都采用了网上报销手段。本文基于网上报销系统的特点和科研事业单位内部控制的要求,提出了一系列的有针对性的内控手段和方法,以保障资金使用安全,保证科研事业单位内部控制的有效实施。
The sensation of Duan Zhenhao in 2013 has sounded the alarm for the management of China’s scientific research funds. In the frequent research activities at present, it is necessary to strengthen the management of scientific research institutions, but also calmly deal with massive financial reimbursement business, many units have adopted the online reimbursement. Based on the characteristics of online reimbursement system and the requirements of internal control of research institutes, this paper proposes a series of targeted internal control measures and methods to ensure the safe use of funds and ensure the effective implementation of internal control in scientific research institutions.