高校科研绩效影响因素分析及对审计工作的启示

A Research on Factors Affecting Scientific Research Performance of Chinese Tertiary Institutions and Its Enlightenment to Auditing

本文以教育部直属高校为样本,对高校科研绩效影响因素进行了实证分析。分析结果表明,我国高校总体科研绩效水平不高,其中人力投入、经费拨入、研究与发展项目和主办国际学术会议为正面影响因素,而经费支出、参与项目的在读研究生和国际科技合作交流中的派遣人次均未表现出应有的积极影响。针对实证分析结果,从高校内部审计角度提出,需强化高校校长经济责任审计中对科研绩效的评估,并通过完善科研经费管理内部控制制度、重视科研项目立项调整和预算、加强科研经费的成本核算等措施,提高高校科研经费内部审计的质量。

Through analyzing scientific research performance of 60 universities directly under China MOE, the authors proved by empirical evidence that the utilization efficiency of scientific research resources by those universities is not good enough. The result also shows that the input of human resources and funds, the quantity of R＆D projects and the times to host international sessions are the main factors positively affecting their scientific research performance, while the fund disbursements, postgraduates participating in R＆D projects and attending international scientific research cooperation dont play such role. Finally, based on the results, the authors provide with some suggestions, accountability in auditing field, to strengthen the assessment of scientific research performance in accountability auditing for university presidents, and to improve internal auditing of scientific research funds, and so on.