基于风险导向的高校科研经费内部审计研究
发布时间：2018-08-21 14:28
【摘要】：在当前经济转型,产业升级的时代要求下,我国对高校科研经费的投入逐年加大,但另一方面,高校科研经费日益成为腐败的高危区。如何强化高校科研经费内部审计,降低科研经费的管理风险与审计风险,构筑好防范科研腐败的第一道防线,保护国有资金免于流失,保障我国科学研究的健康发展,已成为颇具挑战性的课题。从内部审计发展趋势而言,内部审计正在从以财务账项真实性为基础逐步转向以风险为导向。将风险管理思想引入审计流程,风险导向审计已成为财务报表审计的重要补充。
[Abstract]:In the current economic transformation and the requirements of the era of industrial upgrading, the investment of scientific research funds in colleges and universities is increasing year by year, but on the other hand, the funds for scientific research in colleges and universities are increasingly becoming the high-risk areas for corruption. How to strengthen the internal audit of scientific research funds in colleges and universities, reduce the risk of management and audit of scientific research funds, construct the first line of defense against scientific research corruption, protect the state-owned funds from losing, and ensure the healthy development of scientific research in China. It has become a challenging subject. As far as the development trend of internal audit is concerned, internal audit is gradually changing from being based on the authenticity of financial accounts to risk-oriented. Risk-oriented audit has become an important supplement to the audit of financial statements by introducing the idea of risk management into the audit process.
【作者单位】： 贺州学院;
【基金】：广西教育科学“十二五”规划2013年广西教育财务管理专项课题“广西高校财务状况全面评价指标体系研究”(项目编号:2013ZCW007)阶段性研究成果
【分类号】：F239.45
本文编号：2196033
[Abstract]:In the current economic transformation and the requirements of the era of industrial upgrading, the investment of scientific research funds in colleges and universities is increasing year by year, but on the other hand, the funds for scientific research in colleges and universities are increasingly becoming the high-risk areas for corruption. How to strengthen the internal audit of scientific research funds in colleges and universities, reduce the risk of management and audit of scientific research funds, construct the first line of defense against scientific research corruption, protect the state-owned funds from losing, and ensure the healthy development of scientific research in China. It has become a challenging subject. As far as the development trend of internal audit is concerned, internal audit is gradually changing from being based on the authenticity of financial accounts to risk-oriented. Risk-oriented audit has become an important supplement to the audit of financial statements by introducing the idea of risk management into the audit process.
【作者单位】： 贺州学院;
【基金】：广西教育科学“十二五”规划2013年广西教育财务管理专项课题“广西高校财务状况全面评价指标体系研究”(项目编号:2013ZCW007)阶段性研究成果
【分类号】：F239.45
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