【作者】 孙敏；

【导师】 祝祖强；

【作者基本信息】 北京交通大学 ， 审计（专业学位）， 2014， 硕士

【摘要】 科研经费是国家科学技术发展的基本保障,其使用绩效不仅直接影响着国家科技事业的发展,也关系着我国自主创新能力和国际竞争能力的提升,所以对科研经费绩效的探索一直是学术界关注的。而高校作为开展科学研究的主力军,在国家科研经费支出中占有不可或缺的角色,在国家提倡增强自主创新能力、建设创新型国家的大背景环境之下,高校的科研课题逐渐增多,收到的经费逐年增加,科研经费逐渐成为高校资金的重要来源。内部审计是高校科研经费使用监督的职能部门,是高校科研经费管理的组成部分。因此,本文提出内部审计质量与高校科研经费使用效益呈正相关性的假设。基于教育部公布的《2012年高等学校科研统计资料》以及各高校网站信息的数据资料,以95所教育部直属高校为样本,检验高校内部审计质量与科研经费使用效益的关系。研究发现,内部审计质量越高的高校,其科研经费使用绩效越好,此外,学校规模、建立历史都与科研经费绩效都有一定的相关性。针对以上的研究,本文提出了如下的建议：对于高校而言,保障高校内部审计质量是提高科研经费使用绩效的有利因素,通过完善高校内部审计设置、增设内部审计人员岗位等方式保障内部审计的质量。对于内部审计部门而言,则需要加强对高校科研经费使用的审计工作,主要包括对内部控制情况的审计,对绩效奖励以及责任追究制度的完善,和加强高校科研经费审计结果公示,以此来保障科研经费管理在良好的控制环境下运行,从而提高科研经费使用绩效。更多还原

【Abstract】 Research funding is essential to protect national scientific and technological development, the use of performance not only directly affect the development of national science and technology, but also enhance our relationship with the capability of independent innovation and international competitiveness. Therefore Performance of research funding has been a focus of academic attention. As the main force universities to carry out scientific research in the country plays an essential role in research expenditures in the country to promote enhanced capability of independent innovation, building an innovative country, under the background of the environment, scientific research and university research funding increased year by year research funding has become an important source of school funding.Internal audit is the use of university research funds supervision departments, university research funding is part of the management. Therefore, this paper proposes an internal audit quality and efficiency in the use of university research funds showed a positive correlation assumptions. Based on the Ministry of Education announced the 《2012College Research statistics》 as well as data on the university Web site information to95colleges and universities directly under the Ministry of Education as a sample, test the relationship between the use of effective internal audit quality universities and research funding. The study found that the higher the quality of the internal audit college, the better the performance of their use of research funding, in addition, school size, the establishment of performance history are associated with research funding has some relevance.For these studies, we propose the following suggestions:For colleges and universities, to protect the internal audit is to improve the quality of university research funding using performance favorable factors, through the improvement of the internal audit settings and universities, the creation of the internal audit staff positions and other ways to protect the quality of internal audit. For the purposes of the internal audit department, the need to strengthen the audit of the use of university research funding, including audits of internal control, to improve performance incentives and accountability systems, and the strengthening of university research funding audit findings publicity, in order to management of research funding under the protection of well-controlled environment to run, thereby increasing the use of performance research funding.更多还原