摘要
如何充分发挥国家审计功能,为科技创新增添动力,是推动新时代国家审计工作高质量发展和建设创新型国家面临的重要课题。文章首先分析了国家审计服务科技创新助力高质量发展的内在作用机理,其次,基于安徽省审计和科技创新实践,认为当前财政资金支持安徽省科技发展中存在政策落实不到位;财政资金使用效率不高;部门之间缺乏协同配合;信息公开力度有待提升等问题;最后,提出发挥审计职能作用促进科技政策落实落地,贯彻绩效理念、提高资金使用效率,推动部门协调、强化监督合力,建立审计报告公开机制,创新审计人才培养模式,加强大数据审计建设力度等优化路径,以期实现国家审计服务科技创新,促进安徽经济高质量发展。
How to fully utilize the function of national audit and add impetus to technological innovation become important subjects in promoting high-quality development of national audit and constructing an innovative country in the new era.This paper first analyzes the internal mechanism of national audit service technology innovation on impelling high-quality development.Secondly,based on the practice of audit and technological innovation in Anhui Province,the study holds that the financial fund to support technological development remains problems,including poor policy implementation,inefficient use of financial funds,lack of coordination between departments and information opacity.Finally,in order to realize the audit service technological innovation and high-quality development,to propose to exert audit function in promoting the implementation of technology policies,implementing the idea of performance measurement,enhancing the fund use efficiency,promoting departmental cooperation,strengthening the joint force of supervision,establishing a public mechanism for audit reports and innovative training mode of audit personnel.
作者
黎娜
耿刘利
张京
LI Na;GENG Liu-Li;ZHANG Jing(Chuzhou University,Chuzhou Anhui 239000,China)
出处
《铜陵学院学报》
2022年第2期3-7,共5页
Journal of Tongling University
基金
安徽省审计厅重点科研课题“审计监督服务新阶段美好安徽建设路径研究”(AHSJZB202101)
滁州学院科研启动项目“审计监督在重大突发公共事件中的作用机制研究”(2020qd20)。
关键词
国家审计
科技创新
服务
高质量发展
national audit
technological innovation
service
high-quality development