基层单位科研经费审计工作的若干思考

REFLECTION ON THE AUDIT OF SCIENTIFIC RESEARCH FUNDS IN GRASSROOTS INSTITUTES

关键词:  科研经费  科研机构  审计  信息系统

Key words:  research funds  research institutes  audit  information system

摘要:

科研经费是科技创新工作的必要保障。科研经费审计工作是科研经费规范使用的关键环节，为科研经费管理把好最后一道关，也有助于规范科研单位日常财务工作。当前阶段基层单位科研经费审计仍然面临一些难点，例如，内部审计机构独立性较弱，审计工作主要是事后审计，各级审计检查工作存在交叉重叠，审计信息化水平提升难度大，审计人员的政策把握尺度存在差异等。针对这些难点，文章分析提出了相应的对策建议，例如设置相对独立的内部审计机构，促进科研经费审计与其他检查工作的配合，借助信息技术手段提高科研审计信息化水平，科研经费审计工作向科研预算绩效管理工作进行延伸，加强审计业务培训，促进审计人员的政策一致性。

Abstract:

Research funds is a necessary guarantee for scientific and technological innovation work. The audit of scientific research funds is a key link in the standardized use of scientific research funds, which serves as the final process for scientific research funds management and also standardizes the daily financial work of scientific research institutes. Based on the financial work experience of grassroots scientific research institutes, the audit of scientific research funds in grassroots institutes still faces some difficulties at the current stage. For example, the independence of internal audit institutions is weak, audit work is mainly post audit, and there is cross overlap in audit inspection work at all levels, in addition, it is difficult to improve the level of audit informatization, and there are differences in the policy interpretation of auditors. In response to these difficulties, the article proposes corresponding countermeasures and suggestions based on analysis, such as setting up relatively independent internal audit institutions, promoting the coordination between scientific research funds audit and other inspection work, using information technology to improve the informatization level of scientific research audit, extending scientific research funds audit work to scientific research budget performance management, strengthening audit business training, and promoting policy consistency among auditors.