首页|"放管服"背景下科研院所科研经费内部审计发展路径探讨

"放管服"背景下科研院所科研经费内部审计发展路径探讨

扫码查看
在"放管服"(简政放权、放管结合、优化服务)的改革背景下,科研院所科研经费内部审计面临着新的机遇和挑战。文章结合科研院所内部审计定义和特点,分析科研经费内部审计的必要性,阐述科研院所内部审计困境、科研经费使用问题,探讨科研经费内部审计的发展路径,旨在强化内部控制,构建科研信息一体化平台,实施高效独立的内部审计组织体系措施,提升审计效率和质量。
Discussion on the Development Path of Internal Audit of Scientific Research Funds in Research Institutes under the Background of"Streamline Administration,Delegate Powers,and Improve Regulation and Services"
Under the background of the reform of"decentralization service"(streamlining administration,dele-gating powers,and improving regulation and services),the internal audit of scientific research funds in research insti-tutes is facing new opportunities and challenges.Based on the definition and characteristics of internal audit of sci-entific research institutes,this paper analyzes the necessity of internal audit of scientific research funds,expounds the difficulties of internal audit of scientific research institutes and the problems of the use of scientific research funds,and discusses the development path of internal audit of scientific research funds,aiming to strengthen inter-nal control,build an integrated platform of scientific research information,constructefficient and independent inter-nal audit organizational system measures,and improve audit efficiency and quality.

streamlining administration,delegating powers and improving regulation and servicesresearch in-stitutesresearch fundinginternal auditing

韩金洋、张宏升、程经涛、彭钊

展开 >

甘肃省科学技术厅机关后勤服务中心,甘肃 兰州 730030

"放管服" 科研院所 科研经费 内部审计

2024

甘肃科技纵横
甘肃省科技情报学会

甘肃科技纵横

影响因子:0.337
ISSN:1672-6375
年,卷(期):2024.53(8)