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随着高职院校科研事业的不断发展,国家、地方投入的科研经费规模不断扩大,科研经费逐渐成为高职院校重要的资金来源之一,这就亟需我们加强科研经费的审计,探寻科研经费的特点和问题,找准审计的关键点,促进科研经费科学管理和规范使用,调动科研人员的积极性,提高科研经费使用绩效,同时促进廉政建设,以充分发挥科研经费审计的作用。
With the continuous development of scientific research in higher vocational colleges, the amount of scientific research funds invested by the state and local governments has been constantly expanding, and scientific research funding has gradually become one of the important sources of funding for higher vocational colleges. This urgently requires us to strengthen auditing of scientific research funds and explore Research funding characteristics and problems, identify the key points of the audit, scientific research funding to promote scientific management and standardize the use of scientific research personnel to mobilize the enthusiasm and improve the use of scientific research funding performance, while promoting the building of an honest and clean government in order to give full play to the role of scientific research funding audit.