审计视角下高校科研经费管理存在的问题及其措施  

Problems and Countermeasures towards Management of University Research Funds from Auditing Perspective

作　　者：郝凤林[1] 管华宇[2] 

机构地区：[1]华北科技学院审计处,北京东燕郊101601 [2]华北科技学院财务处,北京东燕郊101601

出　　处：《华北科技学院学报》2013年第2期115-117,共3页Journal of North China Institute of Science and Technology

摘　　要：高校科研经费管理是科研管理的重要内容之一,是财务管理的一个重要组成部分。近年来,随着高等教育事业的快速发展,高校承担的科研项目和筹措的科研经费大幅度增长,然而在科研经费管理过程中仍然存在一些不容忽视的问题。本文在分析高校科研经费管理存在问题的基础上,阐述了高校科研经费审计必要性,并提出了加强高校科研经费管理的措施。Management of research funds in colleges and universities is not only an important part of research management,but also an essential part of financial management.In recent years,with the rapid development of higher education,both the number of research projects and the amount of research funds in colleges and universities have seen considerable growth.However,there are still some problems that can not be neglected in the process of research funds management.Based on the analysis of the problems in management of university research funds,this paper attempts to illustrate the necessity of auditing university research funds and propose countermeasures to strengthen the management of university research funds.

关 键 词：高校 科研经费 管理 问题 措施 

分 类 号：G647[文化科学—高等教育学]