Need. According to the inquiry of official website of Shanghai Jiaotong University, in order to strengthen the management of national financial science and technology funds and do a good job in the financial acceptance of national science and technology projects, Shanghai Jiaotong University should organize the financial audit before the acceptance of scientific research projects according to the relevant provisions of the document of the Ministry of Science and Technology on the organization and implementation of financial audit guidance for horizontal project undertakers, so it is called the financial audit of horizontal project funds of Shanghai Jiaotong University. Financial audit is an important basis for project financial acceptance. The Measures for the Administration of Special Funds for the 863 Plan, 973 Plan and Support Plan of the Ministry of Science and Technology clearly stipulates that after the project is completed, the project undertaker shall submit an application for financial acceptance to the Ministry of Science and Technology in time, and the project undertaker can only accept the project after passing the financial acceptance.