“放管服”背景下高校科研经费审计发展路径探讨

Discussion on the Development Path of University Scientific Research Funding Audit under the Background of“Streamline the Government,Delegate Power,and Improve Government Services”

科研领域的“放管服”政策,在为科研人员营造良好的科研环境、提高科研积极性方面发挥了重要作用,但政策在落实过程中却存在放权不到位、监管政策不明确、监督机制不健全、权责划分不清等诸多问题,不仅影响了预期目标的实现,还加剧了科研经费违规使用的风险.对此,内部审计应及时调整审计工作机制,改变审计工作重点,加强科研经费内部控制审计和绩效审计,同时从改进技术方法、加强政策宣传、促进协同合作等方式入手,提高服务质量,着力提升审计监督效能.此外,还提出了科研经费管理新思路,通过放宽科研经费绩效支出限制、优化财务报销流程等方式,切实提升科研人员积极性和经费使用效益,助推高校科研经费管理新局面.

The“Streamline the Government,Delegate Power,and Improve Government Services”is a policy guideline(commonly known and hereafter referred to as“Fangguanfu”)designed with the primary function of creating enabling and incentivized environments for researchers.However,problems exist in the process of implementing the policy,including the lack of decentralization,ambiguous regulating policies,unsound supervision mechanisms,and unclear division of authority and responsibility.Such issues interfere with the expected outcome,also aggravate the risk of funds misuse.In this regard,this paper stressed the need to adjust the internal auditing mechanism,fine-tune the audit focus,and strengthen the internal control and performance audit of funds.Prospects of improving service quality were then highlighted in aspects of methodology,policy dissemination,and cooperation,so as to enhance the effectiveness of audit supervision.This paper tentatively presented a new approach to scientific research fund management,in the hope of incentivizing scientific researchers and promoting efficient fund use,by relaxing the limit on scientific research fund performance expenditure and optimizing the financial reimbursement process.