论文部分内容阅读
随着国家对高校科研工作的日益重视,高校的科研经费呈现大幅增长的趋势,科研经费管理也日趋复杂化,因此,迫切要求高校加强科研经费的监管工作。本文在分析科研经费管理现状的基础上,指出在科研经费管理审计过程中,不仅要进行传统的事中审计,还要评价科研经费管理所依赖的整个内部控制体系是否健全有效,也就是要进行事前审计。
As the state attaches more importance to scientific research work in colleges and universities, the scientific research funding in colleges and universities has shown a substantial increase trend, and the management of scientific research funding has also become increasingly complicated. Therefore, it is urgent to require colleges and universities to strengthen the supervision of scientific research funds. Based on the analysis of the status quo of research funding management, this paper points out that in the process of scientific research funding management audit, not only traditional audit, but also evaluation of scientific research funding management depends on the entire internal control system is sound and effective, that is, to carry out Audit in advance.