浅谈科研事业单位内部审计问题及对策  

PROBLEMS AND COUNTERMEASURES OF THE INTERNAL AUDIT IN SCIENTIFIC RESEARCH INSTITUTIONS

作　　者：闫立金[1] 王农[1] 邹玉娜[1] 杨秀文[1] 蔡彦明[1] Yan Lijin;Wang Nong;Zou Yuna;Yang Xiuwen;Cai Yanming(Environmental protection research institute,Ministry of Agriculture,Tianjin 300191)

机构地区：[1]农业部环境保护科研监测所,天津300191

出　　处：《农业科研经济管理》2018年第1期31-34,共4页Management for Economy in Agricultural Scientific Research

基　　金：中国农业科技创新工程(CAAS-ASTIP-2018-AEPI)资助

摘　　要：科研事业单位内部审计是一项重要工作内容,文章从法律法规、审计方式及手段、审计独立性与客观性等方面客观分析了存在的问题,从法规体系建设、审计方式和理念、提高人员素质等方面提出了改进措施,以期实现内部审计功能。The internal audit is an important content in the scientific research institution. This paper analyzed the existing problems from the legal laws and regulations,audit methods and means,and the audit independence and objectivity,and so on. And then it put forward the improvement measures from the laws and regulations system construction,the audit mode and concept,and improving personnel quality,etc,in order to achieve the function of internal audit.

关 键 词：科研事业 内部审计 对策 

分 类 号：F239.45[经济管理—会计学]