Abstract
With the in-depth development of the trend of scientific and technological innovation and the implementation of the “Double First-Class” strategy, universities shouldering the scientific research task are constantly promoting the development of scientific research projects with the support of national policies and the scientific research funds are also significantly increased. However, due to the defects of the existing internal control system of scientific research funds in universities, scientific research corruption cases occur frequently. Therefore, it is urgent to build a strong internal control system of scientific research funds to meet the development requirements of the “Double First-class” strategy. For this reason, this paper uses the method of case study, combines the five elements of the COSO internal control system and the internal control norms of Chinese administrative institutions, selects three typical cases of university research corruption, and finally constructs the internal control constraint model of university research funds. This model puts forward suggestions to improve the internal control system of the scientific research funds in universities from four aspects of environmental constraint, psychological constraint, control constraint, and regulatory constraint. Through the construction of the model, it is expected to provide some reference for the construction of the internal control system of scientific research funds in universities.
Highlights
With the development of economy and society, the role of science and technology has become more and more powerful. erefore, the country has provided a series of policy support to promote the innovation and development of science and technology
In recent years, the China Commission for Discipline Inspection has reported more than 30 cases of corruption in universities in one year, including some cases involving the embezzlement of research funds. erefore, it is urgent to constrain scientific research behaviour and manage scientific research funds through strong internal control system, so as to promote the implementation and development of “Double First-Class” strategy
Three cases of corruption of university research funds are studied by case study method
Summary
With the development of economy and society, the role of science and technology has become more and more powerful. erefore, the country has provided a series of policy support to promote the innovation and development of science and technology. Erefore, the country has provided a series of policy support to promote the innovation and development of science and technology. Under the implementation of “Double First-Class” strategy, especially, the country has invested huge funds for the construction of “Double FirstClass” universities, such as the economically developed areas of Beijing, Shanghai, and Guangzhou, among which Beijing has invested nearly 10 billion yuan, Shanghai 3.6 billion yuan in the first stage, and Guangdong 30 billion yuan directly. As the frontier position of scientific and technological innovation, universities actively carry out scientific research activities under the incentive of “Double First-class” strategy. Erefore, it is urgent to constrain scientific research behaviour and manage scientific research funds through strong internal control system, so as to promote the implementation and development of “Double First-Class” strategy. Among the numerous corruption cases of university scientific research, the most typical one is the corruption cases of Ning Li and Lei Zhang. From Ning Li and Lei Zhang corruption case, Shandong University Zhao-Ping Liu corruption case, and many other cases summarized the general defects of the internal control system of university research funds, from the perspective of the internal control system of university research funds to the constraints of researchers, and put forward the internal control model of university research funds. rough this constraint model, the research funds can be managed effectively, and the research projects can be carried out in an orderly way
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