Modeling the Internal Control Constraint of University Research Funding System

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.