"放管服"背景下科研院所科研经费内部审计发展路径探讨
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"
韩金洋 1张宏升 1程经涛 1彭钊1
作者信息
- 1. 甘肃省科学技术厅机关后勤服务中心,甘肃 兰州 730030
- 折叠
摘要
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.
Abstract
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.
关键词
"放管服"/科研院所/科研经费/内部审计Key words
streamlining administration,delegating powers and improving regulation and services/research in-stitutes/research funding/internal auditing引用本文复制引用
出版年
2024
NETL
NSTL
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