农业科研事业单位工程项目多目标综合审计模式探讨

Discussion on Multi-Objective Comprehensive Audit Mode of Engineering Project in Agricultural Scientific Research Institutions

农业科研事业单位工程项目对单位科研产出有积极作用,但工程项目的各种管理问题频发,影响了工程项目的实施效果。工程项目审计是确保农业科研事业单位工程项目实施效果的重要制度保障。目前,政府审计实务多以专项资金是否规范使用这一单一目标作为审计重点,很难全面客观地反映工程行为。本文构建了专项资金审计、工程行为审计和绩效评价审计三阶段组合的多目标综合审计模式,并以部分科研院所工程实例为例,阐述了多目标综合审计模式的实施路径:第一阶段,通过执行审计程序,开展专项资金审计,监督和规范经济行为;第二阶段,通过合理安排控制测试和灵活运用各种审计方法,开展工程行为审计,完善制度建设;第三阶段,通过考核科研产出绩效指标,开展绩效评价审计,落实项目运行效果。依据上述实施路径,可全面客观地反映工程行为,揭示工程中出现的根源性问题,并有针对性地提出合理化改进建议,督促单位完善工程项目事项清单管理,做到应控尽控,以既定数量资源投入获得最大科研产出。

The projects of an Agricultural Scientific Research Institution has a positive effect on the scientific research output of the institution,however,various management problems occur frequently in engineering projects,which has afiected the engineering project implementation effect.The project audit is an important system guarantee to ensure the implementation effect of the project in agricultural scientific research institutions.At present,Government audit practice focuses on the single goal of whether special funds should be used in a standard way,it's hard to get a complete picture of engineering behavior.In this paper,a multi-objective comprehensive audit model of three-stage combination of special fund audit,engineering behavior audit and performance evaluation audit is established.And taking some engineering projects of scientific research institutes as examples,the paper elaborated the multi-objective Synthesis Audit Pattern Implementation Path:Phase I,by performing an audit procedure,carry out special fund audit to supervise and regulate economic activities;Phase U,control testing and flexibility in the use of audit methods through appropriate arrangements,conduct engineering behavior audit,perfect the system construction;Phase HI,by examining the perfbnnance indicators o£scientific research output,conduct performance evaluation audit,implement project operation results.In accordance with the above implementation path,we can fully reflect the engineering behavior,reveal the root causes of the problems in the project,and put forward the reasonable improvement proposal pertinently,urge the unit to improve the management of project item list,achieve the best possible control,and obtain the maximum output of scientific research with the given amount of resources.