Research On Performance Audit Of Scientific Research Funds In The New Period

Science and technology are the primary productive forces.Since the 18 th national congress of the CPC,general secretary Xi Jinping has put the strategy of rejuvenating the country through science and education and innovation-driven development at the core of China's development.China's spending on scientific research has increased year by year,according to the 2017 statistical bulletin of national science and technology funding released by the National Bureau of Statistics.However,in recent years,more and more problems have been exposed in the use of scientific research funds,and the use of scientific research funds has been highly concerned by governments at all levels and people.Performance audit is an important method to comprehensively evaluate the effects of scientific research projects.It can reveal the problems that affect the use of scientific research funds and put forward Suggestions for rectification to the auditees.In the new period,the performance audit of good scientific research funds has put forward higher requirements.Based on the background of strengthening the management of scientific research funds,this paper discusses the methods of more scientific management of scientific research funds through learning and learning from the experience of domestic and foreign scientific research funds management and performance audit.Based on the theoretical method of performance audit and the characteristics of scientific research projects,this paper analyzes the practical basis and policy basis of promoting the development of performance audit of scientific research funds,and focuses on the project management,method system and index system in performance audit.Further on the basis of the theory of balanced scorecard,construct scientific research funds performance audit index framework,and using questionnaire experts determine the grade of each index,after the application of the index system of performance audit to S institute for empirical research,the calculation of S institute in 206-2018 performance audit result of scientific research funds,puts forward related Suggestions.At present,the performance audit system of scientific research funds in China is not yet perfect,so it is necessary to study the performance audit of scientific research funds,which is also an inevitable choice to maintain the sustainable and healthy economic development under the background of "comprehensive implementation of performance management".Thecase study of S research institute is of practical value for strengthening the application of performance audit in scientific research projects and verifying the scientificity and rationality of the performance audit system,as well as promoting the healthy development of scientific research.