从顶层制度设计角度解决农业科研项目审计中的问题--以上海市农业科学院为例

摘要

Taking Shanghai Academy of Agricultural Sciences as an example,this paper analyzes the existing problems of money management in auditing of agricultural scientific research projects,points out that the lack of management system is the root cause,and proposes some suggestions from the angle of top-level design in terms of making prospective management system,effective implementation and supervision,budget co-ordination and man-agement arrangements,so to strengthen and standardize the money management of agricultural scientific research projects.%以上海市农业科学院为例，基于审计视角分析了农业科研项目经费管理中存在的问题，指出其根本原因是项目管理制度缺失，提出了从顶层制度设计角度，结合院情实际，在科研项目管理和经费管理方面制定具有前瞻性的管理制度，加强制度的有效执行和监管，通过预算经费的统筹与支持解决科研经费管理短板等对策，以期进一步加强和规范农业科研项目经费的管理。