摘要
伴随国家坚强智能电网建设的稳步推进,国家电网公司不断加大科研经费的投资额度。科研项目不同于一般电力工程项目,传统工程审计不能完全满足科研项目规范化管理需求。为了解决这一问题,文章从现阶段科研项目审计的难点入手分析,基于科研项目的特点对综合性审计方式展开深入探讨,总结出科研项目适用的审计方法,并提出加强科研项目审计管理的相关建议和意见。
With the steady development of strong smart grid construction in our country,the State Grid Corporation of China increases the scientific research funds constantly. The research project is different from the general electric power project,and the traditional project audit can not meet the requirement of the standardized management in research project. To deal with this problem,this paper analyzes the difficulties of the audit in current research project,and further explores the comprehensive approach of audit based on the characteristic of the research project. Finally,the applicable audit approach on the research project is obtained,and the relevant suggestions on improving the audit management of the research project are proposed.
出处
《安徽电气工程职业技术学院学报》
2015年第4期20-24,共5页
Journal of Anhui Electrical Engineering Professional Technique College
关键词
科研项目
审计
实务
research project
audit
practice
