科研经费是科研企业开展科研工作的主要经费来源。近年来,科研经费总额逐年增加,资金来源也呈多元化趋势,提高科研经费管理水平就变得十分重要。本文分析了科研单位科研经费管理的现状,从内部审计角度提出建立沟通机制、加强预算管理、规范成本核算和经费支出管理等对策,旨在为提高科研经费管理水平和使用效益提供参考借鉴。 Scientific research funding is the main source of funding for scientific research. In recent years, the total amount of research funding increased year by year, the source of funds also showed a diversified trend, raising the level of research funding management has become very important. This paper analyzes the status quo of scientific research funding management of research institutes and puts forward some countermeasures such as establishing communication mechanism, strengthening budget management, standardizing costing and expenditure management from the perspective of internal auditing, which is intended to provide reference for improving the management level of scientific research funding and the benefit of using it.