美国国家科学基金会审计监督制度对我国的启示

摘要：美国国家科学基金会的审计体系由国家审计、内部审计和社会审计三个层次构成，宏观审计与微观审计兼顾。日常制度化审计的主体是内部审计机构总监察长办公室。本文研究了美国国家科学基金会审计监督制度的内涵与特征以及审计实践与影响，还提出了对加强我国科技经费监管的启示。

How Chinese management for science funds could be benefit from the auditing oversight system of NSF

State auditing,internal auditing and social auditing constitute National Science Foundation's(NSF'S) audit oversight system in U.S.,and this three-leveled auditing system strikes a balance between macro and micro.The Office of Inspector General(OIG),as the main body of internal audit,oversees NSF and its grantees on a day-by-day basis and issues audit reports regularly.The connotation and features of this system are analyzed and summarized,its audit practice and impact are introduced,and China could be bene...