【摘要】 在我国实施"科教兴国"的战略方针下,科研投入迅速增长。针对高校科研经费在审计中暴露出的种种问题,科研经费管理已成为高校所面临的刻不容缓的研究及解决的课题。依据新思维、新情况,从审计视角提出科研经费总体机制不健全、不完善;科研经费管理执行力弱,监管不到位;科研管理绩效考评机制不健全,影响对科研经费管理的综合评价等存在的管理问题并解析形成的原因。更多还原

【Abstract】 Under the implementation of the strategy"rejuvenating our country through science and education",the investment to scientific research is growing rapidly. For the problems existing in the audit about the scientific research funds in colleges and universities,it is necessarily urgent for universities to solve the problems of the scientific research funds management faced to them. According to the new thinking and the new situation,this paper puts forward the problems including no overall sound and perfect mechanism of the research funds from the perspective of audit; poor executive force of research funds management and improper management; no sound research management performance evaluation mechanism and the influences on the comprehensive evaluation of the scientific research funds management. Finally this paper analyses the causes of these problems.更多还原