本文選題：科研經(jīng)費(fèi) + 經(jīng)費(fèi)審計(jì)��； 參考：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文

【摘要】：我國(guó)自上世紀(jì)90年代中期起實(shí)施科教興國(guó)戰(zhàn)略,科技和教育事業(yè)作為國(guó)家發(fā)展的重點(diǎn)受到各級(jí)政府的高度重視,高校作為國(guó)家科技和教育體系的重要組成部分,在各類研究和試驗(yàn)發(fā)展方面,都擔(dān)負(fù)著重大的責(zé)任和使命。自2011年起,相關(guān)的科研經(jīng)費(fèi)管理制度與法規(guī)體系逐步完善,這促進(jìn)了在科研領(lǐng)域的經(jīng)費(fèi)管理深化改革,同時(shí)提升了高�？蒲薪�(jīng)費(fèi)的審計(jì)標(biāo)準(zhǔn)。當(dāng)前我國(guó)各高校普遍面臨著科研經(jīng)費(fèi)管理體制與科技投入快速增長(zhǎng)不適應(yīng)的難題,這也就導(dǎo)致了在高�？蒲薪�(jīng)費(fèi)領(lǐng)域的審計(jì)弊病逐漸顯現(xiàn)。建立切實(shí)可行、顯效明顯的經(jīng)費(fèi)審計(jì)體系則顯得尤為重要,因此為了使得高校科研經(jīng)費(fèi)發(fā)揮更大的作用,從而更好的推動(dòng)科技創(chuàng)新與科技進(jìn)步,需要著重對(duì)于高校經(jīng)費(fèi)的管理工作進(jìn)行系統(tǒng)性提升,其中尤以科研經(jīng)費(fèi)審計(jì)為重中之重。本文以A高校為樣本,對(duì)其科研經(jīng)費(fèi)審計(jì)進(jìn)行了案例分析,首先對(duì)高校科研經(jīng)費(fèi)審計(jì)進(jìn)行了范圍界定,分析了某些發(fā)達(dá)國(guó)家的做法,然后介紹了A高校的基本情況,著重闡述了A高�，F(xiàn)階段科研經(jīng)費(fèi)的管理現(xiàn)狀以及審計(jì)體系,并分析了其所存在的審計(jì)問題,進(jìn)而得出了現(xiàn)階段A高校的科研經(jīng)費(fèi)審計(jì)目前主要有以下五個(gè)問題:一是科研經(jīng)費(fèi)的審計(jì)制度及實(shí)務(wù)操作規(guī)范不夠完整,二是科研經(jīng)費(fèi)審計(jì)力量不足,三是科研經(jīng)費(fèi)審計(jì)與科研項(xiàng)目經(jīng)費(fèi)管理的結(jié)合有待提高,四是審計(jì)工作方式方法不適應(yīng)信息化時(shí)代的要求,五是審計(jì)結(jié)果未進(jìn)行相應(yīng)的公開且其結(jié)果未被有效利用。針對(duì)發(fā)現(xiàn)的問題,本文從審計(jì)視角為改革和完善A高�？蒲薪�(jīng)費(fèi)審計(jì)提供如下對(duì)策:完善審計(jì)制度的規(guī)范化建設(shè);改良現(xiàn)有的組織結(jié)構(gòu)增強(qiáng)審計(jì)力量建設(shè);結(jié)合科研實(shí)際安排審計(jì)任務(wù)和開展審計(jì)工作;利用信息化手段創(chuàng)新科研經(jīng)費(fèi)審計(jì)工作的方式方法;充分利用審計(jì)結(jié)果提升科研經(jīng)費(fèi)的管理效率,本文希望這些建議措施可以幫助高校提升審計(jì)效率,實(shí)現(xiàn)科研經(jīng)費(fèi)的有效管理與科學(xué)利用。
[Abstract]:Since the mid-1990s, our country has implemented the strategy of rejuvenating the country through science and education. As a focus of national development, science, technology and education are highly valued by governments at all levels, and colleges and universities are an important part of the national science, technology and education system. In all kinds of research and experimental development, are shouldering a major responsibility and mission. Since 2011, the related scientific research funds management system and the legal system have been gradually perfected, which has promoted the deepening reform of the funds management in the field of scientific research, and at the same time has improved the auditing standard of the scientific research funds in colleges and universities. At present, colleges and universities in our country are generally faced with the problem that the management system of scientific research funds is not suitable for the rapid growth of scientific research investment, which leads to the audit maladies in the field of scientific research funds in colleges and universities gradually appearing. It is particularly important to establish a feasible and effective system for auditing funds. Therefore, in order to make the funds for scientific research in colleges and universities play a greater role, and thus better promote scientific and technological innovation and progress, It is necessary to improve systematically the management of college funds, especially the audit of scientific research funds. This paper takes the A university as the sample, carries on the case analysis to its scientific research expenditure audit, first of all, defines the scope of the university scientific research expenditure audit, analyzes the practice of some developed countries, and then introduces the basic situation of the A university. In this paper, the current management situation and audit system of scientific research funds in A colleges and universities are expounded, and the audit problems in them are analyzed. Furthermore, it is concluded that there are five main problems in the audit of R & D funds in A universities at present: first, the audit system and operational norms of the R & D funds are not complete enough, and secondly, the audit power of the R & D funds is insufficient. Third, the combination of the audit of scientific research funds and the management of the funds of scientific research projects needs to be improved, the fourth is that the methods of audit work do not meet the requirements of the information age, and the fifth is that the audit results have not been made public and their results have not been effectively utilized. In view of the problems found, this paper provides the following countermeasures to reform and perfect the audit of scientific research funds in colleges and universities from the angle of audit: to perfect the standardized construction of audit system, to improve the existing organizational structure and to strengthen the construction of audit power; To arrange audit tasks and carry out audit work in combination with scientific research practice; to innovate the ways and methods of scientific research funds audit by means of information technology; to make full use of the audit results to improve the management efficiency of scientific research funds, This paper hopes that these suggestions can help colleges and universities to improve the efficiency of audit and to realize the effective management and scientific utilization of scientific research funds.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 于濤;陳金剛;;高�？蒲薪�(jīng)費(fèi)管理存在問題及對(duì)策研究[J];江蘇高教;2016年02期

2 黃繡娟;魏長(zhǎng)升;;基于投入-產(chǎn)出模型的農(nóng)業(yè)科研項(xiàng)目預(yù)算資金績(jī)效審計(jì)研究[J];江西農(nóng)業(yè)學(xué)報(bào);2015年06期

3 陳瑩穎;;關(guān)于加強(qiáng)科研院所科研經(jīng)費(fèi)使用管理的幾點(diǎn)建議[J];農(nóng)產(chǎn)品加工;2015年04期

4 宋華未;尚珂全;;完善高校科研經(jīng)費(fèi)審計(jì)結(jié)果公示制度研究[J];會(huì)計(jì)之友;2015年01期

5 張愛華;;高�？蒲薪�(jīng)費(fèi)審計(jì)中發(fā)現(xiàn)的問題與對(duì)策探討[J];會(huì)計(jì)之友;2014年17期

6 曹榮;;高校科研經(jīng)費(fèi)審計(jì)探析[J];會(huì)計(jì)之友;2014年16期

7 何俊;;高�？蒲薪�(jīng)費(fèi)審計(jì)現(xiàn)狀與對(duì)策探析[J];現(xiàn)代經(jīng)濟(jì)信息;2014年10期

8 王亞榮;;從審計(jì)視角探討高校科研經(jīng)費(fèi)管理現(xiàn)狀及改進(jìn)措施[J];經(jīng)濟(jì)研究導(dǎo)刊;2014年02期

9 姚王信;孫婷婷;何鵬;;科研經(jīng)費(fèi)審計(jì)方法研究[J];財(cái)會(huì)通訊;2013年28期

10 黃永林;李茂峰;;我國(guó)高�？蒲薪�(jīng)費(fèi)管理政策與制度存在的主要問題及其對(duì)策建議[J];教育與經(jīng)濟(jì);2013年03期

相關(guān)會(huì)議論文 前1條

1 李志紅;蔡璐;;高�？蒲薪�(jīng)費(fèi)管理的探索與研究[A];“決策論壇——區(qū)域發(fā)展與公共政策研究學(xué)術(shù)研討會(huì)”論文集（下）[C];2016年

相關(guān)碩士學(xué)位論文 前5條

1 張婷;高校橫向科研經(jīng)費(fèi)管理研究[D];西安科技大學(xué);2015年

2 顧浙標(biāo);高�？蒲薪�(jīng)費(fèi)管理研究[D];浙江工業(yè)大學(xué);2014年

3 卿穎;我國(guó)高校科研經(jīng)費(fèi)管理研究[D];西南財(cái)經(jīng)大學(xué);2014年

4 張?zhí)颐?高�？蒲薪�(jīng)費(fèi)管理問題研究[D];西南大學(xué);2012年

5 聞海燕;高等學(xué)校科研經(jīng)費(fèi)管理模式研究[D];西北農(nóng)林科技大學(xué);2009年

，

本文編號(hào)：1833021