Research On Problems And Countermeasures Of Scientific Research Funds Audit In Colleges And Universities

In 2012 the Ministry of Education promulgated a number of scientific research funds in Colleges and universities related documents,one of the most typical document "on the strengthening of the central departments of the college scientific research fund management advice","on the further strengthening of scientific research project management advice" and "on further regulating the behavior of university scientific research",which has legal documents issued,provided the institutional foundation for the management of scientific research funds in Colleges and universities.Especially with the development of society and the state of using scientific research funds improve attention,to strengthen the management of research funding through the audit,to promote the efficient use of scientific research funds in Colleges and universities,has become an important problem facing the country and the audit department,but also provides a new direction for the innovation and development of high school scientific research funds audit.In view of this,this paper researches on the problems and Countermeasures of scientific research funds audit as the subject,first of all the theories related to the professional appearance of the university research funds audit process in detail,the scientific research funds,universities and scientific research by the audit fees are defined;secondly,combined with the special audit theory,the whole process tracking audit theory and accountability theory and performance audit theory,constructs the theoretical framework of university research funds audit;then,according to the problems existing in the audit of university research funds in China and the presiding officer for the interview to the audit department staff,scientific research project management personnel and research projects the profound analysis,the analysis found that the main existing problems in the audit of university research funds,including the following On the other hand.First,responsible for the audit of funds for scientific research departments and institutions are not perfect,the importance of audit research funding is not fully aware;second,scientific research funds audit system and the process needs innovation and improvement;third,the audit method is not scientific and rigorous scientific research funds;fourth,the research funding audit after treatment and improvement measures too superficial and arbitrary.Finally,according to the relevant departments of the universities and interviews with some of the latest audit theory and framework for problems related to university research funds audit,itemized by the proposed improvement measures accordingly,including improving scientific research personnel and management personnel toimprove the awareness of the importance of research funding audit;special audit means for some major research projects to strengthen the matrix;innovation of audit organization and the national audit institutions,communication and cooperation of the external audit institutions;introducing across research funding before the late in the whole process of tracking audit system,and establish long-term audit planning objectives of university research funds;comprehensive benefit evaluation on scientific research and research funding,and the introduction of the evaluation index system of evaluation based on the advanced model Suggestions and measures for the improvement and improvement of the public system after the audit of scientific research and the timely follow-up of the post audit methods.Through this research,enrich and perfect the theory system of university research funds audit,the audit theory research funding is more close to the actual situation of university research funds audit,opens up a new way for innovative research funding audit methods and theories in the actual application and verification;at the same time,the research the audit of funds in Colleges and universities more scientific and standardized,for the management of university research funding and research projects presided over the work enthusiasm of improving will actively promote,and ultimately make use of scientific research funds in Colleges and universities is more efficient and scientific development.