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2011年10月,科技部召开全国范围的视频会议,主题是传达财政部、科技部《关于调整国家科技计划和公益性行业科研专项经费管理办法若干规定的通知》(财教[2011]434号)。在会上,科技部万钢部长、财政部副部长等领导作了重要讲话,从而正式启动“十二五”期间科技经费管理的改革。本文作者是立信会计师事务所资深高级经理,他主持的“科技业务部”一直把开展科技专项审计作为发展业务的重点,并取得了良好的业绩,得到政府主管部门的首肯。此文是他学习政策心得与审计实务体验,值得有关人士借鉴。
In October 2011, the Ministry of Science and Technology held a nationwide video conference on the theme of notifying the Ministry of Finance and the Ministry of Science and Technology of the Notice on Some Measures for the Regulation of the National Science and Technology Program and the Scientific Research Funds for the Non-profit Industries (Caijiao [2011] No. 434 ). At the meeting, leaders of Wan Gang, Ministry of Science and Technology and other leaders of the Ministry of Finance made important speeches, officially launching the reform of science and technology funds management during the “Twelfth Five-year Plan” period. The author is a senior senior manager of Shulun Pan. He presides over the “Science and Technology Business Department” which has been carrying out the special audit of science and technology as the focus of business development and has achieved good results. It has been approved by the government departments in charge. This article is his experience of learning policy and audit practice experience, it is worth learning from.