谈科研经费审计:基于大学内部审计实践的视角  

On the Audit of Scientific Research Funds:Based on the Perspective of University Internal Audit Practice

作　　者：邹家骊[1] 张建涛[2] 阎银泉[3] ZOU Jiali ZHANG Jiantao YAN Yinquan(Audit Department,Huazhong Agricultural University,Wuhan 430070, China)

机构地区：[1]华中农业大学审计处,湖北武汉430070 [2]华中农业大学财务处,湖北武汉430070 [3]武汉理工大学审计处,湖北武汉430070

出　　处：《武汉理工大学学报（信息与管理工程版）》2017年第4期498-501,共4页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金：中国教育审计学会资助研究基金项目(JY20130615)

摘　　要：从分析现行科研政策入手,梳理了科研经费禁止性规定的几种行为,在量化大学内部审计资源、总结科研经费审计实践基础上,提出了科研经费财务收支审计的重点是对严重违法问题的关注,其最低要求是通过审计使科研人员免于触及刑法。From the analysis of the current policy on scientific research,it combed the research prohibitive provisions of several kinds of behavior. On the basis of quantifying the internal audit resources of the university and summarizing the audit practice of scientific research funds,this paper puts forward the focus of financial expenses audit of research funds is the concern of serious illegal problems,the minimum requirement is to make the researchers avoid the criminal law through auditing.

关 键 词：科研经费 大学内部审计 对策建议 

分 类 号：F239.1[经济管理—会计学]