高校科研经费审计的研究综述.docVIP

高校科研经费审计的研究综述 　　摘要： 高校科研经费审计对于规范科研经费管理、遏制科研领域腐败具有重要意义。本文旨在通过对近五年来科研经费审计研究文献的回顾、梳理和评价，为认识、了解并进一步推进高校科研经费审计提供系统和全面的参考。 　　Abstract： Scientific research funds audit is of great significance to standardize management of scientific research funds， and curb corruption in the field of scientific research. Through the review， organizing and evaluating the literature of scientific research funds audit in the past five years， this paper provides systematic and comprehensive reference to aware， understand and promote scientific research fund audit. 　　关键词： 高校；科研经费；审计 　　Key words： colleges and universi