Analysis on the Management Measures of University Scientific Research Funds under the Background of "Delegation, Regulation and Service

-- Performance Management based on Comprehensive Budget

Abstract

Under the background of "decentralization, management and service", with the transformation of the management mode of scientific research funds from supervision and management to supervision and management and standardized services, from the responsibility system of project leaders to the responsibility system of legal persons, from process control to results oriented, and from fine budget to lump sum budget, the focus of internal control of scientific research funds has also changed, from project level risk to unit level risk. How to better control the internal control of scientific research funds at present? This paper analyzes the effectiveness of comprehensive budget performance management on the internal control of scientific research funds, proposes to combine the assessment indicators of comprehensive budget performance management with the internal control risk points, guide the scientific research management departments and researchers to improve the internal control measures by completing the assessment indicators, so as to achieve the internal control objectives, and discusses the above situation with case method.