我国科研经费使用不当已经存在很长时间,但是目前并未形成一套有效机制避免或消除这一行为,而高校科研经费审计的有效运用有利于促进科研经费的规范管理。因此,本文从审计角度指出我国高校科研经费管理过程中的存在的三大主要问题,最后运用审计视角对加强高校科研经费管理提出与问题对应的可行性对策。 The improper use of scientific research funds in China has existed for a long time, but at present an effective mechanism has not been formed to avoid or eliminate this behavior. However, the effective use of scientific research funds in colleges and universities is conducive to the standard management of scientific research funds. Therefore, this paper points out the three major problems in the process of scientific research funding management in China from the perspective of auditing. Finally, this paper uses the audit perspective to analyze the feasibility of raising scientific research funding management in universities.