区域性农业科技创新联盟内部审计机制的作用与建构研究

Research on the Function and Construction of Internal Audit Mechanism of Regional Agricultural Science and Technology Innovation Alliance

区域性农业科技创新联盟建设既是当前农业科技创新发展的全新方向,也是实施乡村振兴战略的有效途径。文章阐述了内部审计在区域性农业科技创新联盟中的地位,论述了内部审计机制在区域性农业科技创新联盟中具有激发联盟创新活力、推动产学研一体化、保障资金有效运行等作用,提出了在区域性农业科技创新联盟中建立联盟内部的财务审计制度、绩效审计制度、内部控制审计制度、后续审计制度等建议。

The construction of regional agricultural science and technology innovation alliance has become the new direction for today′ s innovative development of agricultural science and technology,and an effective way to realize the important content of rural revitalization strategy.Position of internal audit in the regional agriculture science and technology innovation alliance was elaborated in the paper.Functions of internal audit in the alliance were discussed,such as motivate innovative vigor of alliance,promote integration of production,education and research units,and make an efficient usage of funds.Suggestions were put forward at last,i.e.,constructing the internal financial audit,performance audit,internal control audit and successive audit,etc.