高校科研内部审计短板分析及对策研究

Analysis and Countermeasures of the Short-coming of the Internal Audit of Scientific Research in Colleges and Universities

从内部审计工作实际和理论思考出发,阐述作为高校科研内部监督体系关键部分——内部审计监督的背景、内涵和意义,分析目前高校科研内部审计存在的短板及其原因,提出解决对策,抛砖引玉,旨在探讨如何完善高校科研内部审计机制,有效发挥内部审计在科研管理中的"免疫系统"作用,从而提高科研经费使用的合理性、合法性及效益性,为学校科研事业的蓬勃发展保驾护航。

Based on the practical and theoretical considerations of internal audit, the article expounds the background, connotation and significance of internal audit supervision which is the key element of internal supervision system for scientific research in universities and analyzes the shortcomings of internal auditing in universities, along with its causes. Some countermeasures are proposed to help solve the problem of how to improve the internal auditing mechanism for scientific research in universities and effectively play the role of ＂immune system＂ in scientific research management, with an attempt to increase the rationality, legitimacy, and effectiveness of the use of scientific research funds, and boost the vigorous development of the scientific research in universities.