地方高校科研经费管理内部审计的思考  

Thoughts on the Internal Auditing of Scientific Research Funds Administration in Local Colleges'

作　　者：王红蕾[1] 

机构地区：[1]鞍山师范学院计划审计处,辽宁鞍山114007

出　　处：《鞍山师范学院学报》2011年第5期103-105,共3页Journal of Anshan Normal University

摘　　要：伴随着地方高校对科学研究、学科建设的逐步重视,各高校科研经费逐年有较大幅度地增长,随之而来对科研经费的内部审计工作提出了新的挑战。文章在分析地方高校科研经费使用存在违规原因的基础上,论述了强化地方高校科研经费内部审计的对策。With the stable increase of local colleges＇ attention to scientific research and disciplinary development,scientific research funds of each high college are also seeing a significant ascend gradually.The consequent internal auditing to funds is becoming a new challenge.This paper studies the strategy on how to strengthen the internal auditing of local colleges＇ scientific research funds on the basis of the analysis of reasons of illegal use of scientific research funds.

关 键 词：高校 科研经费 内部审计 审计效率 

分 类 号：G46[文化科学—教育学]