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高校科研已成为我国科研领域重要组成部分,国家投入的科研经费正逐年大幅度增长。但现行高校科研管理体制缺乏有效监管与控制,国家科研经费没有得到高效合理使用,甚至出现腐败问题。如何合理高效使用科研经费,确保科研经费用于科研事业,必须充分发挥高校内部审计作用,以高校内部审计为切入点,深入立项、预算、控制、跟踪、决算及评估各项流程,从而杜绝科研经费使用中的违规与漏洞。
Scientific research at colleges and universities has become an important part of China’s scientific research field. The research funds invested by the state are increasing substantially year by year. However, the current university research management system lacks effective supervision and control, and the national research funding has not been effectively and reasonably used, or even corruption has emerged. How to use scientific research funds reasonably and efficiently to ensure that scientific research funds are used in scientific research must give full play to the role of internal auditing in colleges and universities and take the internal audit of colleges and universities as the starting point to deepen the process of project establishment, budget, control, tracking, final accounts and assessment so as to put an end to scientific research Violations and loopholes in the use of funds.