Published 2021-01-01
“…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. …”
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