高校科研经费绩效审计初探  

Performance Auditing of Scientific Research Funds in Colleges and Universities

作　　者：李军[1] 陈鸿鸣[2] 

机构地区：[1]湖北警官学院审计室,湖北武汉430034 [2]华中农业大学审计处,湖北武汉430070

出　　处：《湖北文理学院学报》2014年第2期41-43,85,共4页Journal of Hubei University of Arts and Science

摘　　要：当前我国高校科研经费使用和管理过程中普遍存在着管理相对松散,没有统一科学的管理模式;项目管理与财务管理相互脱节,采取各自为政的管理模式;科研项目结题差,科研转化率低,与高校科研团队不相配.高校科研经费绩效审计必须从规范科研经费管理制度、建立科学评价标准体系、提高内部审计队伍能力、搭建科技中介信息平台、借鉴国外成功经验措施等多方面入手,确保高校科研工作健康公正的发展.Generally speaking, as for scientific research funds in colleges and universities, some concerned management is relatively loose, without unified and scientific management. That is, project management comes apart from financial management; conversion rate of scientific research is low. It is imperative for the performance auditing department in colleges and universities to standardize the management system on scientific research funds, construct the scientific evaluation system, improve the capacity of auditing troop, set up the information platform about science and technology, and draw lessons from the foreign countries, to ensure the healthy and impartial development of the scientific research in colleges and universities.

关 键 词：高校 科研经费 绩效审计 

分 类 号：F239.66[经济管理—会计学]