浅析农业科研项目绩效审计

Analysis on Performance Audit of Agricultural Scientific Research Projects

随着国家对科技事业的重视,科研院所承担科研项目越来越多,对科研项目开展绩效审计是单位内部审计机构的一项主要职责,需要构建一套适合科研项目特点的绩效审计评价指标体系。本文首先分析了农业科研项目绩效审计的必要性,目前开展绩效审计的局限性,探索建立了一套适合农业科研项目的量化考核指标体系,对农业科研项目绩效审计进行了创新性尝试,为开展科研项目的绩效审计提供参考和借鉴。

As the country has paid more attention to the science and technology,the scientific research institutes have undertaken more and more scientific research projects.The performance auditing implemented on the scientific research projects is a major responsibility of the internal audit organization.So it is necessary to build a set of performance audit evaluation index system which is suitable for the characteristics of scientific research projects.Firstly,this paper analyses the necessity of performance audit of agricultural scientific research projects and the limitations of performance audit at present,and then explores and establishes a set of quantitative evaluation index system suitable for agricultural scientific research projects,and makes an innovative attempt on performance audit of agricultural scientific research projects.Finally,it provides reference for the performance audit of scientific research projects.