【摘要】：在當前經(jīng)濟轉(zhuǎn)型,產(chǎn)業(yè)升級的時代要求下,我國對高�？蒲薪�(jīng)費的投入逐年加大,但另一方面,高校科研經(jīng)費日益成為腐敗的高危區(qū)。如何強化高�？蒲薪�(jīng)費內(nèi)部審計,降低科研經(jīng)費的管理風(fēng)險與審計風(fēng)險,構(gòu)筑好防范科研腐敗的第一道防線,保護國有資金免于流失,保障我國科學(xué)研究的健康發(fā)展,已成為頗具挑戰(zhàn)性的課題。從內(nèi)部審計發(fā)展趨勢而言,內(nèi)部審計正在從以財務(wù)賬項真實性為基礎(chǔ)逐步轉(zhuǎn)向以風(fēng)險為導(dǎo)向。將風(fēng)險管理思想引入審計流程,風(fēng)險導(dǎo)向?qū)徲嬕殉蔀樨攧?wù)報表審計的重要補充。
[Abstract]:In the current economic transformation and the requirements of the era of industrial upgrading, the investment of scientific research funds in colleges and universities is increasing year by year, but on the other hand, the funds for scientific research in colleges and universities are increasingly becoming the high-risk areas for corruption. How to strengthen the internal audit of scientific research funds in colleges and universities, reduce the risk of management and audit of scientific research funds, construct the first line of defense against scientific research corruption, protect the state-owned funds from losing, and ensure the healthy development of scientific research in China. It has become a challenging subject. As far as the development trend of internal audit is concerned, internal audit is gradually changing from being based on the authenticity of financial accounts to risk-oriented. Risk-oriented audit has become an important supplement to the audit of financial statements by introducing the idea of risk management into the audit process.
【作者單位】： 賀州學(xué)院;
【基金】：廣西教育科學(xué)“十二五”規(guī)劃2013年廣西教育財務(wù)管理專項課題“廣西高校財務(wù)狀況全面評價指標體系研究”(項目編號:2013ZCW007)階段性研究成果
【分類號】：F239.45

【相似文獻】

相關(guān)期刊論文 前10條

1 韓彪,徐艷麗;對高校科研經(jīng)費審計的幾點認識[J];上海會計;1992年08期

2 樊文英;;淺談高�？蒲薪�(jīng)費內(nèi)部審計[J];審計月刊;2008年06期

3 湯靖;;高校科研經(jīng)費審計問題及其對策淺析[J];財會通訊;2009年01期

4 譚紅梅;張經(jīng)鵬;;高�？蒲薪�(jīng)費管理審計初探[J];財會通訊;2009年01期

5 劉莉娜;;高校科研經(jīng)費結(jié)題驗收審計中應(yīng)注意的問題[J];經(jīng)營管理者;2013年27期

6 王亞榮;;高�？蒲薪�(jīng)費審計中的難點與解決措施[J];中國內(nèi)部審計;2014年03期

7 段斌;;高�？蒲薪�(jīng)費審計特殊性之研究[J];財經(jīng)界(學(xué)術(shù)版);2013年05期

8 李軍;陳鴻鳴;;高�？蒲薪�(jīng)費績效審計初探[J];湖北文理學(xué)院學(xué)報;2014年02期

9 許紹定;王春雷;;民辦高�？蒲薪�(jīng)費審計之探討[J];中國管理信息化;2014年08期

10 ;[J];;年期

相關(guān)碩士學(xué)位論文 前1條

1 鄭國芳;高校科研經(jīng)費績效審計評價指標體系研究[D];貴州財經(jīng)大學(xué);2014年

，

本文編號：2196033