高校科研绩效审计思考

On Audit of Evaluation of Scientific Research at College

随着我国高校科研的发展,投入的增加,高校科研的管理和审计监督显得日益重要,而相对其他审计来说,高校的科研审计开展滞后,审计的手段、方法均需探索,特别是对科研绩效评价更缺乏有效方法。本文意在对高校的科研经费管理、科研经费审计和科研经费绩效评价模型的建立进行一些探索。

With the development of college education in China and the increasing investment on it, the management, audit and supervision is becoming increasing important. Compared with other audits, the audit of college scientific research failed behind such as on the means, the methods and especially the reliable evaluation of scientific research. This paper explores the management of fund, the audit of operation and the evaluation model for scientific research at colleges.