基于内部审计视角的企业科研经费管理研究

Research on Management of Company Research Funds Based on the Perspective of Internal Audit

随着我国自主创新能力不断加强，企业的科研经费投入逐年增加。目前，企业科研经费管理方面存在着科研经费来源多而管理复杂、立项预算不严、核算不实、科研经费结余等诸多问题。论文从内部审计的视角出发，针对科研经费专项审计中的重点问题，提出了完善企业科研经费管理的建议和措施；并旨在通过提高企业内部审计质量管理，达到促进提高企业科研经费管理水平的目的。

With the enhancement of China＇s capacity for independent innovation, research funds in many companies rise every year. Many issues lies in the management of company research funds, such as loosen budget and false counting of project, balance of research funds, etc. Intention of the thesis is to progress in management of the company research funds by means of improving quality control of company internal audit. Aiming at key points for special audit of research funds management, suggestions and measures are put forward to perfect the management of company research funds.