基于COSO的高校科研内部控制建设及改进对策

近年来，国家对行政事业单位内部控制机制及科研政策法规的不断完善，促进了高校科研工作的创新发展。加强科研内部控制建设是促进科研良好发展的有力保证。使用COSO内部控制管理理论对高校科研内部控制建设进行研究，对高校科研内部控制框架及内容进行了阐述，并提出持续改进科研内部控制的相关措施，希望能够对高校科研内部控制建设及科研工作持续健康发展提供借鉴。

Construction of Internal Control of Scientific Research in Universities based on COSO and Measures for Improvement.

In recent years, with the continuous improvement of the internal control and scientific research polices and regulations in administrative institutions, the innovative development of scientific research in universities has been promoted. Therefore, the enhancement of the construction of internal control of scientific research is a great guarantee to promote the effective development of scientific research. In this article, based on the theory of COSO internal Control, the author studied the construction of internal control of scientific research in universities and then explained its framework and content, in addition, the author put forward the relevant measures to improve continuously the internal control of scientific research, hoping to provide some reference for both the construction of internal control of scientific research in universities and the sustainable and healthy development of scientific research.