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十八大以来,党中央进行了一系列有关治国理政方面的新实践、新探索,当“经济新常态”这个名词被提出后,整个审计环境发生了很大的变化。面对当前高校科研经费审计工作面临的新问题和新形势,审计工作要如何正确把握新常态的最新要求抓住新机遇,努力适应新常态、引领新常态。在本文中,笔者就如何在经济新常态下开展高校科研经费审计进行了探讨,分别从创新审计方式、健全科研经费的审计监管制度、健全科研经费的审计监管制度、切实推进高校科研经费绩效审四个方面提出了工作对策,以期进一步高效发挥高校审计的免疫系统功能。
Since the 18th CPC National Congress, the Party Central Committee has conducted a series of new practices and new explorations on state administration and administration. When the term “new normal economic conditions” has been proposed, the entire audit environment has undergone great changes. Faced with the new problems and new situations confronting the current university research funds audit work, how to correctly grasp the latest requirements of the new normal in the audit work, seize new opportunities, strive to adapt to the new normal and lead the new normal. In this paper, the author discusses how to carry out auditing of scientific research funds in universities in the new economic normal. From the aspects of innovative auditing methods, perfecting auditing supervision system of scientific research funds, improving audit supervision system of scientific research funds, Four aspects put forward the work countermeasure, with a view to further exerting the function of immune system audited by colleges and universities.