我国科学事业单位内部审计中的问题及对策研究

发布时间：2018-05-28 21:52

本文选题：科学事业单位 + 内部审计　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：随着国家对于科技创新认可度的提高,一个基层的科学事业单位随时有可能得到数以亿计的科研经费拨款。在国家对科技创新不遗余力支持的同时,科研经费的不合理使用又成为一个较为严重与普遍的问题。虽然我们可以通过专项审计和年度审计消减一定的财务风险,但其所产生的效用也是较为局限的。我们常把内部审计比喻为防火墙、企业内部的免疫机制,恰恰是想说明它在一个组织中的重要性。科学事业单位内部审计在职能、作用等方面有着与政府审计和民间审计较为显著的不同与明显的优势。但就目前而言,科学事业单位内部审计由于内因与外因的综合影响,难以发挥出其应有的作用。本文中通过对部分科学事业单位内部审计现状的描述,查找科学事业单位内部审计存在的问题,通过剖析问题进而深掘造成问题的原因。同时,根据现有的问题提供相应的解决对策。风险导向审计在现代审计中被广泛运用,科学事业单位内部审计也应摒弃原有的查错纠弊式传统审计方法,引入风险导向的理念,通过梳理围绕科研经费始末的风险点,加强对重点风险的防控,从而提高科研经费的管理水平。
[Abstract]:With the improvement of national recognition for scientific and technological innovation, a grass-roots scientific institution may receive hundreds of millions of scientific research funds at any time. While the state is sparing no effort to support scientific and technological innovation, the irrational use of scientific research funds has become a more serious and universal problem. Although we can reduce certain financial risk through special audit and annual audit, its effectiveness is also limited. We often refer to internal audit as firewall, the immune mechanism within the enterprise is just to explain its importance in an organization. There are obvious differences and advantages between internal audit of scientific institution and government audit and folk audit in function and function. However, at present, the internal audit of scientific institutions is difficult to play its due role because of the combination of internal and external factors. By describing the present situation of internal audit of some scientific institutions, this paper finds out the problems existing in the internal audit of scientific institutions, and explores the causes of the problems by analyzing the problems. At the same time, according to the existing problems to provide corresponding solutions. Risk-oriented auditing is widely used in modern auditing. The internal audit of scientific institutions should abandon the original traditional audit methods, introduce the idea of risk-based, and comb the risk points around the beginning and end of scientific research funds. Strengthen the prevention and control of key risks, so as to improve the management level of scientific research funds.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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