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In recent years, the country has invested more and more scientific research funding, and the effective use of them have been paid more and more attention by all sectors of society. Based on the relationship between internal control and the supervision of university scientific research funding, this paper constructs the framework of university expenditure supervision system based on internal control, to strengthen the internal control to standardize the economic activities of colleges and universities and improve the modern management level of colleges and universities. In recent years, as the country has increased investment in education funding for colleges and universities, and with the continuous scale expansion of higher education, the management work for using scientific research funding of colleges and universities is increasingly urgent and complex. On the one hand, the investment of our country in colleges and universities continues to increase; on the other hand, the level of management for the use of these funding within the university does not “rise”, corruption incidents in colleges and universities are still ongoing, and irregularities are also frequent, which not only causes economic losses to the universities and the country, but also forms negative impact in the society. Therefore, for the supervision of scientific research funding in colleges and universities, it is necessary to strictly take actions to avoid risks fundamentally, standardizing the use of scientific research funding, improving the efficiency of them, to improve the modern management level of colleges and universities. The Relationship between Internal Control and Supervision of Funding in Colleges and

Study on the Construction of Scientific Research Funding Supervision System in Colleges and Universities- Based on internal control perspective