科研经费审计在高校治理中的实施

A Study on Internal Audit of Research Funds in Colleges and Universities

文章在分析当前高校科研经费审计难点的基础上,结合高校治理中各利益相关者对科研经费管理的不同需求,探讨协调的内部审计模式,提出实施科研经费审计必须重点关注科研管理制度的科学性和健全性、经费预算的合理性和执行力、经费管理的规范性和效益性,在加强审计监督的基础上,进一步强化审计服务职能。

Based on analyzing the difficulties in research funds auditing of the universities, combining the different demands of stakeholders in university governance for research funds management,this thesis tries to explore a harmonious internal audit mechanism and highlight the emphases and strategies on implementing the research funds auditing in the current situation in order to standardize the research management and promote the research capacities.