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近年来,国家对高校科研经费的投入越来越大,科研经费的有效使用受到了社会各界越来越多的关注。本文通过对内部控制与高校科研经费监管的关系出发,构建了基于内部控制的高校经费监管体系的框架,以加强内部控制来规范高校经济活动,提高高校的现代化管理水平。
In recent years, the state has invested more and more in university research funds, and the effective use of scientific research funds has drawn more and more attention from all sectors of society. Based on the relationship between internal control and the supervision of scientific research funds in colleges and universities, this paper constructs the framework of the supervision system of university funds based on internal control so as to strengthen the internal control to standardize the economic activities of colleges and universities and improve the modern management level of colleges and universities.