摘要
高校科研经费来源渠道多样化,经费数额逐年递增,新型内部审计模式——"服务导向型"审计的发展给高校科研经费管理带来了新契机。高校内部审计人员在科研经费管理制度的制定、科研项目立项、经费使用,一直到课题验收及评价等四个方面都进行了参与,采用的审计手段主要是保证与咨询,突出了服务导向型审计的特点,旨在促进高校科研经费管理更加科学化、规范化,提高高校科研经费的管理水平。
The sources of university research fund are diversified,the number of the fund increases every year,the development of new internal audit model ＂service oriented＂ has brought new opportunities for management of university research fund.Internal audit staffs involved in the four aspects as the regulation of management system and research project,use of funds,the inspection and evaluation of issues.The principal means they used are ensurance and consulting,it highlights the features of service-oriented audit,and promot university research funds management to be more scientific and standard.
出处
《岳阳职业技术学院学报》
2011年第2期107-109,共3页
Journal of Yueyang Vocational and Technical College
基金
2010年徐州医学院科研项目(2010KJ34)
关键词
服务导向型
内部审计
科研经费
service-oriented
internal audit
research fund
