科研管理

科研管理 ›› 2009, Vol. 30 ›› Issue (4): 138-143 .

• 论文 • 上一篇    下一篇

美国国家科学基金会审计监督制度对我国的启示

沈煜，佟仁城   



  1. （中国科学院研究生院管理学院，北京100080）
  • 收稿日期:2008-10-08 修回日期:2009-02-01 出版日期:2009-07-24 发布日期:2009-07-24

How Chinese management for science funds could be benefit from the auditing oversight system of NSF

Shen Yu, Tong Rencheng   


  1. (School of Management, Graduate University of CAS, Beijing 100080, China)
  • Received:2008-10-08 Revised:2009-02-01 Online:2009-07-24 Published:2009-07-24

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摘要： 摘要：美国国家科学基金会的审计体系由国家审计、内部审计和社会审计三个层次构成，宏观审计与微观审计兼顾。日常制度化审计的主体是内部审计机构总监察长办公室。本文研究了美国国家科学基金会审计监督制度的内涵与特征以及审计实践与影响，还提出了对加强我国科技经费监管的启示。

关键词: 美国国家科学基金会, 总监察长办公室, 内部审计, 启示

Abstract: Abstract: State auditing, internal auditing and social auditing constitute National Science Foundation’s(NSF’S) audit oversight system in U.S., and this three-leveled auditing system strikes a balance between macro and micro. The Office of Inspector General(OIG), as the main body of internal audit, oversees NSF and its grantees on a day-by-day basis and issues audit reports regularly. The connotation and features of this system are analyzed and summarized, its audit practice and impact are introduced, and China could be benefit from the experience of NSF and strengthens auditing supervision for Chinese scientific funds.

Key words: NSF, OIG, internal audit, suggestion

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