专项科研经费内部审计的对策思考——基于中小型高新技术企业的分析

Thinking on Countermeasures to Internal Audit of Research Project Outlay

目前,中小型高新技术企业在专项科研经费的内部审计中存在着对内审部门重视程度不够、内审人员缺乏相关的授权与审核权限、内审活动的检查范围覆盖面较小、在对专项科研经费展开内审活动时未遵循内部牵制原则等问题。因此,中小型高新技术企业强化经费审计专项职能,加大培训力度明确职责与权限,完善内控与内审制度设计,扩大内部审计的覆盖范围,按照内部牵制原则开展内审工作。以此提高专项科研经费的使用效率和内部审计的工作效果。

At present, there are principle problems existing in internal audit of research project outlay at medium and small sized high-tech enterprise including the less attention to internal audit authorities, the lack of relative authority and auditing permissions to auditor＇s, the limited coverage of exam scope of internal activity and not following the internal check principle when doing internal auditing on research project outlay. Therefore, the medium and small sized high-tech enterprise should strengthen special function of fund auditing, step up efforts on training, clarify responsibilities and rights, improve design for internal control and internal auditing according to internal check system in order to enhance the efficiency of scientific research funds and effectiveness.