A高校科研经费审计案例研究

发布时间：2018-05-02 07:51

本文选题：科研经费 + 经费审计　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：我国自上世纪90年代中期起实施科教兴国战略,科技和教育事业作为国家发展的重点受到各级政府的高度重视,高校作为国家科技和教育体系的重要组成部分,在各类研究和试验发展方面,都担负着重大的责任和使命。自2011年起,相关的科研经费管理制度与法规体系逐步完善,这促进了在科研领域的经费管理深化改革,同时提升了高校科研经费的审计标准。当前我国各高校普遍面临着科研经费管理体制与科技投入快速增长不适应的难题,这也就导致了在高校科研经费领域的审计弊病逐渐显现。建立切实可行、显效明显的经费审计体系则显得尤为重要,因此为了使得高校科研经费发挥更大的作用,从而更好的推动科技创新与科技进步,需要着重对于高校经费的管理工作进行系统性提升,其中尤以科研经费审计为重中之重。本文以A高校为样本,对其科研经费审计进行了案例分析,首先对高校科研经费审计进行了范围界定,分析了某些发达国家的做法,然后介绍了A高校的基本情况,着重阐述了A高校现阶段科研经费的管理现状以及审计体系,并分析了其所存在的审计问题,进而得出了现阶段A高校的科研经费审计目前主要有以下五个问题:一是科研经费的审计制度及实务操作规范不够完整,二是科研经费审计力量不足,三是科研经费审计与科研项目经费管理的结合有待提高,四是审计工作方式方法不适应信息化时代的要求,五是审计结果未进行相应的公开且其结果未被有效利用。针对发现的问题,本文从审计视角为改革和完善A高校科研经费审计提供如下对策:完善审计制度的规范化建设;改良现有的组织结构增强审计力量建设;结合科研实际安排审计任务和开展审计工作;利用信息化手段创新科研经费审计工作的方式方法;充分利用审计结果提升科研经费的管理效率,本文希望这些建议措施可以帮助高校提升审计效率,实现科研经费的有效管理与科学利用。
[Abstract]:Since the mid-1990s, our country has implemented the strategy of rejuvenating the country through science and education. As a focus of national development, science, technology and education are highly valued by governments at all levels, and colleges and universities are an important part of the national science, technology and education system. In all kinds of research and experimental development, are shouldering a major responsibility and mission. Since 2011, the related scientific research funds management system and the legal system have been gradually perfected, which has promoted the deepening reform of the funds management in the field of scientific research, and at the same time has improved the auditing standard of the scientific research funds in colleges and universities. At present, colleges and universities in our country are generally faced with the problem that the management system of scientific research funds is not suitable for the rapid growth of scientific research investment, which leads to the audit maladies in the field of scientific research funds in colleges and universities gradually appearing. It is particularly important to establish a feasible and effective system for auditing funds. Therefore, in order to make the funds for scientific research in colleges and universities play a greater role, and thus better promote scientific and technological innovation and progress, It is necessary to improve systematically the management of college funds, especially the audit of scientific research funds. This paper takes the A university as the sample, carries on the case analysis to its scientific research expenditure audit, first of all, defines the scope of the university scientific research expenditure audit, analyzes the practice of some developed countries, and then introduces the basic situation of the A university. In this paper, the current management situation and audit system of scientific research funds in A colleges and universities are expounded, and the audit problems in them are analyzed. Furthermore, it is concluded that there are five main problems in the audit of R & D funds in A universities at present: first, the audit system and operational norms of the R & D funds are not complete enough, and secondly, the audit power of the R & D funds is insufficient. Third, the combination of the audit of scientific research funds and the management of the funds of scientific research projects needs to be improved, the fourth is that the methods of audit work do not meet the requirements of the information age, and the fifth is that the audit results have not been made public and their results have not been effectively utilized. In view of the problems found, this paper provides the following countermeasures to reform and perfect the audit of scientific research funds in colleges and universities from the angle of audit: to perfect the standardized construction of audit system, to improve the existing organizational structure and to strengthen the construction of audit power; To arrange audit tasks and carry out audit work in combination with scientific research practice; to innovate the ways and methods of scientific research funds audit by means of information technology; to make full use of the audit results to improve the management efficiency of scientific research funds, This paper hopes that these suggestions can help colleges and universities to improve the efficiency of audit and to realize the effective management and scientific utilization of scientific research funds.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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