审计视觉下的软科学项目经费管理问题初探

Primary Investigation on Funds Management of Soft Science Research Projects from the Perspective of Audit

近年来,针对科研经费的专项审计越来越多。以中国石油西南油气田公司为例,针对软科学项目审计中出现的相关问题,从制度、流程、管理和人员素质等方面客观分析了造成这些问题的主要原因,并提出相应的措施建议,希望通过持续的研究和制度管理的改进,达到"精简程序、简化手续,把科研人员从繁琐的表格中解放出来"的目标。

In recent years, special audit on scientific research funds becomes more and more. Aiming at the problems in audit of soft science projects, this paper takes Petro China Southwest Oil and Gas Field Company as an example and conducts an objective analysis on primary causes of these problems from the aspects of system,process, management and personnel quality, and also puts forwards relevant measures and suggestions, hoping to realize the target of simplifying procedures and releasing scientific research personnel from the fussy frame through continuous research and improvement of system management.