高等学校大型仪器设备投资和管理的全过程审计思考

The Whole Process of Auditing Reflection on Investment and Management of Large-scale Instruments and Equipment in Higher Institutions

大型仪器设备在高等学校教学和科研中发挥着重要的作用,在高等学校固定资产中占比很高。大型仪器设备的投资及管理是一项系统工程,包括仪器设备申请、审批、购置、验收、使用保养、维修等各个环节,需要建立有效的管理机制和监督机制,本文探讨如何在大型仪器设备投资和管理过程中充分发挥内部审计的监督检查作用,促进有效管理,提高仪器设备利用率,充分发挥大型仪器设备在高校教育事业发展中的重要作用。

Large-scale instruments and equipment plays a major role in the teaching and scientific research in colleges and universities,and accounts for a great proportion in the fixed assets in colleges and universities. Furthermore,the investment and management of large-scale instruments and equipment is a systematic project,which includes the application of instruments and equipment,approval,purchase,acceptance,usage,maintenance,repair and other aspects. Consequently,it is quite necessary to establish an effective management and supervision mechanism. The paper mainly deals with how to make full use of the supervision and inspection to internal audit in the investment of large-scale instruments and equipment to promote effective management and the utilization rate of instruments and equipment,with the hope to give full play to the important function of large-scale instruments and equipment in the development of higher education.