医学院校科研经费审计质量控制关键路径探析

Discussion on Critical Path Analysis of Quality Control of Scientific Research Fund Audit in Medical Schools

目的:探索医学院校科研经费审计质量控制路径。方法:遵循"2014版中国内部审计准则"以及2015年教育部内部审计工作意见的最新要求,系统梳理科研经费审计质量控制问题。结果:从"外包审计"和"自主审计"两方面,提出做好科研经费审计质量控制的具体对策。结论:医学院校科研经费审计质量控制的探索实践,将对保证科研经费审计质量、加强科研经费和项目管理,以及高校治理配套机制的完善产生有益影响。

Objective： To explore the critical path of quality control of the scientific research funds audit in medical schools. Methotis： Analyzing the quality control issues of the scientific research funds audit according to the 2014 edition nf China＇s internal audit standards and the latest requirements of the internal audit work of the Education Ministry in 2015. Results： Countermeasures were suggested to control the quality of scientific research funds audit from aspects of the audit ontsourcing and the independent internal audit. Conclusion： Quality control of scientific researeh funds audit in medical schools could produce beneficial effeels on audit quality, scientific research fund and project management and the implementation of college governance mechanism.