谈农业科研事业单位内部审计工作

加强农业科研事业单位内部审计工作是健全领导干部管理监督机制,提高单位领导经济工作水平的有效手段。当前,农业科研事业单位内部审计存在着机构设置缺乏独立性;人员队伍建设存在缺陷;审计监督的内容、范围及审计重点不确定;审计结果的有效利用程度不高等一系列问题。文章针对以上问题提出:树立内部审计权威;加强内部审计队伍建设;确定审计内容和审计重点;提高审计报告、审计成果的利用效率;加强事业单位内部审计的质量控制监督等措施。

Discussions on Internal Audit in Agricultural Science Research Units

It is an effective way to consummate the managing and supervising system of leaders and enhance their level for leading the economic works by strengthening the internal audit of agricultural science research units. There are series of problems in internal audit of agricultural science research units at present, such as the lacking of independence in setup, shortcoming of the construction of audit team, the uncertainty of content, limits and emphasis of audit, lower efficiency in the utilization of audit results, etc. Based on this analysis, some measures for improve audit works were suggested in the paper, i.e., setting up the authority, strengthening the construction of audit team, defining the content and emphasis of audit, enhancing the efficiency in the utilization of audit reports and results, strengthening the controlling and supervising of internal audit of agricultural science research units to raising the quality.