中国科学院长春分院建设项目内部审计制度的完善

发布时间：2018-12-12 20:04

【摘要】： 随着知识经济时代的来临,我国在经济发展中确立了走新型工业化道路的方针,突出强调发展以高科技产业为先导的产业格局。在此背景下,中国科学院自1999年开始实施了国家知识创新工程,大力进行科技园区建设。园区的建设需要大量的投资,到2005年末国家共投入财政性资金约50亿元。巨额的资金需要进行科学的管理和严格的控制与监督。然而, 1999年机构改革以后,中科院长春分院各所站将以前单独设立的监察审计部门有的合并有的取消,监察审计的职能也分配给综合办公室,内部审计工作大为削弱。笔者认为,为了保证建设项目的顺利进行,必须完善内部审计制度,因此本文对长春分院的内部审计制度从完善组织机构、人员配置、工作程序等方面进行了大胆设计,明确了审计部门的职责,提出了在现有情况下加强基建项目审计的方法,以此来保证基建资金的安全,防止基建工作中舞弊行为的发生。本文的研究深化了对内部审计制度的认识,为加强中科院长春分院建设项目的财务监督与控制提供了可操作性的方案。
[Abstract]:With the advent of the era of knowledge economy, our country has established a new way of industrialization in the course of economic development, emphasizing the development of high-tech industry as the leading industrial pattern. In this context, the Chinese Academy of Sciences has implemented the National knowledge Innovation Project since 1999, and vigorously carried out the construction of the Science and Technology Park. The construction of the park requires a large amount of investment. By the end of 2005, the country had invested about 5 billion yuan in financial funds. Huge amount of money needs scientific management and strict control and supervision. However, after the institutional reform in 1999, each branch of Changchun Branch of the Chinese Academy of Sciences has abolished some of the former separately established supervision and audit departments, and the function of supervision and audit has also been allocated to the comprehensive office, which has greatly weakened the internal audit work. The author believes that in order to ensure the smooth progress of the construction project, we must perfect the internal audit system. Therefore, this paper designs the internal audit system of Changchun Branch from the aspects of perfecting the organization, staffing, working procedure, and so on. This paper clarifies the responsibility of the audit department and puts forward the methods of strengthening the audit of capital construction projects under the present circumstances in order to ensure the safety of capital construction funds and prevent the occurrence of fraud in capital construction work. The research in this paper deepens the understanding of the internal audit system and provides an operable scheme for strengthening the financial supervision and control of the construction project of Changchun Branch of the Chinese Academy of Sciences.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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