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会计师事务所作为独立的第三方鉴证机构,具有专业性、客观性、独立性的独特优势,在科技经费监管体系中发挥着重要作用。针对会计师事务所在科技经费审计中的职能发挥与业务现状,本文分析了存在的突出问题及其成因,同时结合当前中央关于加快科技领域放管服改革的新形势要求,提出了会计师事务所进一步规范科技经费审计,提高审计质量的政策建议。
As an independent third-party certification body, the accounting firm has the unique advantages of professionalism, objectivity and independence and plays an important role in the regulatory system of science and technology funds. In view of the function and status quo of accounting firms in audit of science and technology funds, this paper analyzes the outstanding problems and their causes. At the same time, in combination with the current Central Committee’s requirements on accelerating the reform of the state administration of science and technology, Standardize scientific and technological funds audit, improve audit quality policy recommendations.