【摘要】 进入21世纪后,随着经济的持续繁荣及基础实力的增强,国家层面对科研投入不断增加,随之而来的科研经费也累创新高。面对新的态势,科研经费监管也将面临新的挑战。同时,以互联网与大数据为特征的信息时代来临后,线上办公和网络监管也成为财务监管中的重要手段,为科研经费监管带来了新的模式。从科研经费的变化情况出发,结合大数据技术的特点,探讨大数据技术在高校科研经费监管中的应用创新及应用意义。更多还原

【Abstract】 After entering the 21 st century,with the continued prosperity of the economy and the growth of basic strength,the national level has been increasing its investment in scientific research,and the ensuing research funding has also reached new heights.In the face of new trends,audit supervision will also face new challenges.At the same time,after the advent of the information age characterized by the Internet and big data,online office and network supervision have become an important means in financial auditing,bringing a new model for the audit of scientific research funds.Based on the changes of research funding after the new normal,this paper discusses the model innovation and application prospects of big data technology in the audit management of scientific research funds in colleges and universities,and provides reference for the auditing supervision of scientific research funds in colleges and universities.更多还原