基于审计视角下高校科研经费使用管理的合法合规化探讨

Discussion on Legal Compliance of Management and Use of Scientific Research Funds in Universities Based on Perspective of Audit

由于科研经费使用管理制度的不完善,科研经费使用管理中的违法违规行为屡见不鲜。在国家倡导为科研经费"松绑"的大环境下,如何使科研经费既实现真正意义上的"松绑",又符合审计的合法合规化要求,通过从分析审计科研经费使用管理中的违法违规行为及其原因入手,提出实现科研经费使用管理合法合规化的措施及建议。

Because of the scientific research system is imperfect,and the illegal behavior scientific research funds is not uncommon,at the same time in the national advocate for funding“decoupling”environment,how to make scientific research both in the true sense with the audit of legal compliance.This paper will analyze irregularity action on the use and management of scientific research funds,to proposed measures and suggestions for the legal compliance of scientific research funds.