加强科研经费购置大额资产审计监督的思考  

Reflection on Strengthening the Audit Supervision of the Large Assets in Research Funding

作　　者：崔惠绒[1] 杨志锋[1] 齐月静[1] 

机构地区：[1]中国科学院光电研究院,北京100094

出　　处：《技术与创新管理》2013年第5期424-426,共3页Technology and Innovation Management

摘　　要：大额资产是科研机构从事科研工作的重要物质保障,为确保科研机构顺利完成科研任务,提高大额资产使用效益,加强科研经费购置大额资产的财务审计就显得尤为重要。通过对科研经费购置大额资产财务审计监督现状的分析,提出规范财务核算、完善管理机制、加强人员素质培养等举措,对完善科研经费购置大额资产的审计监督进行了有益的探索和研究。The large assets is a key factor to bring the project into effect and success for scientific research mstltuuons. In order to improve the its efficiency, it appears to be especially important to strengthen the audit supervision of the large assets in research funding. Based on the analysis of current situation of audit supervision, this paper puts forward some suggestions and effective measures in regulating the calculation, improving the management mechanism, training personnel literacy and so on, which is a beneficial exploration for improving the audit supervision of the large assets in research funding.

关 键 词：科研经费 大额资产 审计监督 

分 类 号：F253[经济管理—国民经济]