REFLECTION ON THE AUDIT OF SCIENTIFIC RESEARCH FUNDS IN GRASSROOTS INSTITUTES
Research funds is a necessary guarantee for scientific and technological innovation work.The audit of scientific research funds is a key link in the standardized use of scientific research funds,which serves as the final process for scientific research funds management and also standardizes the daily financial work of scientific research institutes.Based on the financial work experience of grassroots scientific research institutes,the audit of scientific research funds in grassroots institutes still faces some difficulties at the current stage.For example,the independence of internal audit institutions is weak,audit work is mainly post audit,and there is cross overlap in audit inspection work at all levels,in addition,it is difficult to improve the level of audit informatization,and there are differences in the policy interpretation of auditors.In response to these difficulties,the article proposes corresponding countermeasures and suggestions based on analysis,such as setting up relatively independent internal audit institutions,promoting the coordination between scientific research funds audit and other inspection work,using information technology to improve the informatization level of scientific research audit,extending scientific research funds audit work to scientific research budget performance management,strengthening audit business training,and promoting policy consistency among auditors.
research fundsresearch institutesauditinformation system
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