| 科研经费管理与使用现状及审计对策 |
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| 引用本文： | 来志强.科研经费管理与使用现状及审计对策[J].华北水利水电学院学报(社会科学版),2014(6):26-27. |
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| 作者姓名： | 来志强 |
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| 作者单位： | 河南省审计厅,河南 郑州,450000 |
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| 摘 要： | 科研经费审计是政府审计经济监督的重要组成部分,加强科研财政经费审计分析、研究是确保科研财政资金合法、真实、有效,促进廉政建设的关键环节。基于当前财政支持的科研经费的管理现状、特点,根据审计实践中关注的重点和遇到的难点,提出科研经费审计的思路和相应对策。
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| 关 键 词： | 科研经费 现状 审计 对策 |
On Research Status and Audit Countermeasures |
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| LAI Zhi-qiang.On Research Status and Audit Countermeasures[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition),2014(6):26-27. |
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| Authors: | LAI Zhi-qiang |
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| Institution: | LAI Zhi-qiang ( Henan Auditing Department, Zhengzhou 450000, China) |
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| Abstract: | Funding audit is an important part of government auditing. To strengthen the audit analysis of scientific research fiscal funds is to ensure that the scientific research funding legitimate, real, effective and promote the key link in the process of the cultivation of clean government. Based on the current financial support of scientific research funds management, scientific research funds audit idea and corresponding countermeasures are put forward according to the focus and the difficulties encountered in practice. |
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| Keywords: | research fund current situation audit countermeasures |
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