The Financial Audit Research Of Major Science And Technology Project Before Concluding Acceptance

Scientific research funds, as a strategic investment of enhancing the core competitiveness and the construction of innovative of our country, have a rapid growth since the implementation of ?the national long-term science and technology development plan (2006-2020)?. At the same time, the problems in the administration of fund are exposed, such as making false budget to obtain funds, keeping back, forcibly occupy and misappropriate funds, beyond the excessive expenditure of scientific research funds and so on, which has caused high attention of the society. Financial audit of scientific research fund is the guarantee of the legality and compliance use of funds, and the key to increase the efficiency of fund utilization.In this context, using the case study method, with X subject concluding financial acceptance audit as the research object,we analyzed the problems in financial audit of X subject before concluding acceptance, from audit organization, audit implementation and audit report, and we summed up problems in financial audit of X subject before concluding acceptance, such as a low level of audit independence, the limited effect of audit supervision, insufficient professional competence of auditors and non-standard auditing procedures because of lack of uniform auditing guidelines, risk and difficulties due to the complex audit practice environment, audit quality risk of the firm due to audit fee and characteristics and so on. Therefore we proposed the corresponding countermeasures from the following aspects that is the audit relationship, audit mode, audit environment as well as the specification and regulatory of audit. On this basis, we put forward some suggestions to perfect the financial audit of scientific and technological project, hoping to make beneficial enlightenment for perfecting the audit system of scientific research fund and improving the efficient use of funds.This article is divided into four parts. The first part introduced the research background, significance as well as the content and method about this paper; the second part was about the theory of financial audit of scientific and technological project before concluding acceptance; in the third part we studied the case of financial audit of scientific and technological project before concluding acceptance;the forth part was recommendation to perfect the financial audit of scientific and technological project before concluding acceptance.