高校科研经费审计之思考

Reflection upon the Auditing of Scientific Research Funds in Colleges and Universities

从高校科研经费管理和使用过程中存在的问题入手,深入分析问题产生的根源,阐明对科研经费进行内部审计是国家和高校内部加强管理的需求。结合美国科研经费管理特点,论述开展高校科研经费审计的有效途径,重点介绍科研经费财务收支审计的目标、原则、方式及内容,提出加强高校科研经费绩效审计的观点和方法。

Starting from the problems existing in the management and expenditure of scientific research funds in colleges and universities, this paper deeply analyzes the sources of these problems, expounds that internal auditing of scientific research funds is necessary to enhance national management and internal management of the colleges and universities. Combined with the traits of scientific research funds management in the US, it elaborates the effective means of conducting scientific research funds auditing, introduces the objectives, principles, approaches and contents of scientific research funds auditing, and puts forward performance auditing of scientific research funds in colleges and universities.