高校科研经费审计研究

On Auditing of Scientific Research Funds in Universities

目前,高校在科研经费管理和使用过程中存在着管理意识薄弱、内控制度不健全、使用效益不高等问题,有的科研人员甚至违法犯罪。因此,提升科研经费管理水平,维护科研秩序,提高资金使用效益已成为各高校当前的一件大事。文章从加强科研经费内控制度审计、真实合规性审计、绩效审计等方面阐述了如何发挥内审服务与监督功能,当好经济发展"安全员",为学校科研事业乃至整个经济建设保驾护航。

In recent years, in some colleges and universities, there exist problems like weak management awareness, imperfect internal management system, and inefficiency in the management and use of scientific research funds, and some scientific research personnel even risk committing crimes. As a consequence, it has become a critical issue for colleges and universities to enhance the management level of the funds, maintain the scientific research order and improve the efficiency in the use of funds. In terms of reinforcing internal management system for audit of funds, standardizing the authentic au- dit, and auditing in accordance with performance, this paper makes a study on how to conduct internal audit and supervi- sion and play a good role in safeguarding economic development in order to serve the scientific research develooment.