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随着科研条件的不断发展以及科研环境的不断变化,风险的管理和控制逐渐成为科研单位关注的重点。但是受制于多种因素,科研经费的监管中的以风险为导向的审计应用还尚未普及。本文以风险导向审计的理论以及内涵为出发点进行分析,探索在科研资金金额日渐庞大且腐败案件频发的背景下,如何有效利用风险导向审计,使其更好的应用到科研领域,使得对于风险进行有效的防范,进而使科研经费的使用更加安全,以此促进财政科研经费信用体系建设不断完善。
With the continuous development of scientific research conditions and the ever-changing scientific research environment, the management and control of risks have gradually become the focus of scientific research units. However, subject to many factors, the risk-oriented audit application in the regulation of scientific research funds has not yet been popularized. Based on the theory and connotation of risk-oriented auditing, this paper explores how to make effective use of risk-based auditing in the field of scientific research under the circumstance of increasingly large amounts of scientific funds and frequent corruption cases, Carry out effective prevention, and then make the use of research funding more secure, in order to promote the continuous improvement of the credit system of financial research funding.