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加强对高校科研经费的有效监督是推进高等教育稳定健康发展的重要环节。现行高校科研经费审计在制度、流程、内容和方法上存在缺陷,亟需建立一套综合考虑科研项目管理状况、人力物力利用、经费使用状况、科研项目所取得成果以及社会影响等各方面的效益审计制度。可参照国外的“多准则决策分析法”(MCDA)来构建科研经费效益审计模型。
Strengthening the effective supervision of scientific research funds in colleges and universities is an important part of promoting the steady and healthy development of higher education. The existing auditing of scientific research funds in colleges and universities has defects in system, process, contents and methods. Therefore, it is urgent to establish a set of comprehensive consideration of scientific research project management, utilization of manpower and material resources, utilization of funds, achievements made in scientific research projects and social effects Audit system. Reference to foreign “multi-criteria decision analysis method” (MCDA) to build scientific research funding effectiveness audit model.