高校科研经费管理审计的思考与研究

科研经费是保证科研项目顺利进行的重要物质基础,对其进行科学、有效的监督和管理,对于节省资金、提高经费使用效益有着重要的现实意义。本文通过分析我国高等院校的科研经费管理现状及其存在的问题,结合自已近年来对高校科研经费审计工作的实践,对如何加强科研经费管理审计,完善科研经费的监督机制进行了有益的探索和研究。

Analysis and Studies of the Research Fund Management Auditing in Universities

Research fund is the material base for research programmer.Thus the scientific and effective supervision and management of the fund will be of practical value for the reducing of expenditure and promotion of its effective- ness.Through a careful analysis of the management of research fund and its existing problems in China's higher edu- cation institution,coupled with the author's working experience in auditing the research fund in college,the author makes an reward able exploration aiming to find more ways to strengthen the management and auditing of science re- search to improve its supervision mechanism.