本文選題：高等農業(yè)院校 + 科研經(jīng)費　； 參考：《華中農業(yè)大學》2013年碩士論文

【摘要】：隨著國家財政對科研經(jīng)費投入的不斷增加,高�？蒲薪�(jīng)費呈大幅增長趨勢,成為學校重要資金來源之一。高�？蒲薪�(jīng)費管理經(jīng)歷了從小到大、從粗放到精細,實行統(tǒng)一管理、集中核算的管理模式。但從近年來監(jiān)督檢查、社會公眾反映情況看,高�？蒲薪�(jīng)費使用過程中存在的問題突顯,少數(shù)高�？蒲薪�(jīng)費內部控制存在一定缺陷,導致科研經(jīng)費管理使用出現(xiàn)違法違紀行為。財政部、科技部、教育部等陸續(xù)發(fā)布了關于加強行政事業(yè)單位內部控制、高等學校財務制度、科研經(jīng)費監(jiān)督管理等相關文件,加強高�？蒲薪�(jīng)費內部控制建設成為當前熱點話題。 文章運用內部控制理論對高校科研經(jīng)費內部控制目標、原則、要素進行分析,剖析內部控制過程中的風險控制措施。運用委托代理理論,分析與高�？蒲薪�(jīng)費委托、使用、管理相關人員之間的關系,探討內部控制的搏弈過程。運用預算管理理論,對作為高�？蒲薪�(jīng)費內部控制起點的預算管理進行分析,包括預算編制方法、開支范圍、管理流程等。 高等農業(yè)院校,是高校的一個組成部分,作為一個分支,主要面向“三農”,從事農業(yè)人才培養(yǎng)、科學研究、社會服務。本文針對當前高�？蒲薪�(jīng)費管理中呈現(xiàn)的各種問題,結合農業(yè)院校的特點,對高等農業(yè)院校科研活動及科研經(jīng)費運行特征進行分析,對H高等農業(yè)院�？蒲薪�(jīng)費內部控制進行案例分析。根據(jù)科研經(jīng)費內部控制五要素設計調查問卷,在農業(yè)院校范圍內開展調研。 針對科研經(jīng)費內部控制影響因素繁多、因素之間關系錯綜復雜,及高等農業(yè)院校調查樣本量范圍有限等特點,文章運用灰色關聯(lián)分析理論建立評價模型,對內部控制各因素進行量化比較分析,按關聯(lián)度大小分成三類指標。根據(jù)模型分析結果,提出加強高等農業(yè)院校科研經(jīng)費內部控制建議：健全科研經(jīng)費管理機構職責,強化預算管理職責,強化風險分析評估,加強學習宣傳培訓；加強科研經(jīng)費內部控制制度建設,探索間接成本補償機制,探索績效考核評價機制,探索科研經(jīng)費管理獎懲機制,探索建立信息披露制度；加強授權審批與不相容職務分離實質性控制；加強內部監(jiān)督與審計。
[Abstract]:With the increasing of the national financial investment in scientific research, the scientific research expenditure of colleges and universities is increasing significantly and has become one of the important sources of funds. The management of scientific research funds in colleges and universities has experienced from small to large, from extensive to fine, to implement unified management, centralized accounting management model. However, from the supervision and inspection in recent years and the reflection of the social public, the problems in the process of using scientific research funds in colleges and universities are highlighted. A few colleges and universities have some defects in the internal control of scientific research funds, which leads to illegal and disciplinary behaviors in the management and use of scientific research funds. The Ministry of Finance, the Ministry of Science and Technology, and the Ministry of Education have successively issued relevant documents on strengthening the internal control of administrative institutions, the financial system of higher education institutions, the supervision and management of scientific research funds, and so on. Strengthening the internal control of scientific research funds in colleges and universities has become a hot topic at present. Based on the theory of internal control, this paper analyzes the objectives, principles and elements of internal control of scientific research funds in colleges and universities, and analyzes the risk control measures in the process of internal control. By using the principal-agent theory, this paper analyzes the relationship between the entrustment, use and management of scientific research funds in colleges and universities, and probes into the process of internal control. Based on the theory of budget management, this paper analyzes the budget management, which is the starting point of the internal control of scientific research funds in colleges and universities, including the budgeting method, the scope of expenditure, the management process and so on. Higher agricultural colleges and universities, as a branch of colleges and universities, are mainly engaged in the cultivation of agricultural talents, scientific research and social services. In view of the various problems in the management of scientific research funds in colleges and universities at present, this paper analyzes the characteristics of scientific research activities and the operation of scientific research funds in agricultural colleges and universities in combination with the characteristics of agricultural colleges and universities. A case study on the internal control of scientific research funds in H agricultural colleges and universities was carried out. The questionnaire is designed according to the five elements of internal control of scientific research funds, and the investigation is carried out in agricultural colleges and universities. In view of the various factors affecting internal control of scientific research funds, the complicated relationship between the factors, and the limited scope of investigation samples in agricultural colleges and universities, this paper establishes an evaluation model by using the grey relational analysis theory. The factors of internal control are compared and analyzed quantitatively, which can be divided into three categories according to the degree of correlation. According to the results of model analysis, some suggestions are put forward to strengthen the internal control of scientific research funds in agricultural colleges and universities: perfecting the responsibility of scientific research funds management institutions, strengthening the responsibility of budget management, strengthening risk analysis and evaluation, and strengthening the study and propaganda training; Strengthening the construction of internal control system of scientific research funds, exploring the mechanism of indirect cost compensation, exploring the mechanism of performance appraisal and evaluation, exploring the mechanism of reward and punishment for the management of scientific research funds, and exploring the establishment of information disclosure system; Strengthen substantive control of separation of authorized approval and incompatible duties; strengthen internal oversight and audit.
【學位授予單位】：華中農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G647.5;G644

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本文編號：1847804