| 科研机构经济合同内部审计实践初探 |
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| 引用本文： | 赵晓玉,赵熙. 科研机构经济合同内部审计实践初探[J]. 中华医学科研管理杂志, 2012, 25(2): 92-95 |
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| 作者姓名： | 赵晓玉 赵熙 |
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| 作者单位： | 中国医学科学院医学信息研究所图书馆党群综合办公室,北京,100020 |
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| 摘 要： | 简要介绍了科研机构经济合同内部审计程序.通过经济合同签订前审查合同主体、事项和条款,合同签订后检查会签执行、合同履行、合同档案管理和合同用章保管、账务处理和资产保管、税费缴纳情况,完善经济事项管理,健全科研机构内部控制,防范合同风险.
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| 关 键 词： | 经济合同 内部审计 科学院和研究所 |
Practice in internal audit of economic contract at research institutions |
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| ZHAO Xiao-yu , ZHAO Xi. Practice in internal audit of economic contract at research institutions[J]. Chinese Journal of Medical Science Research Management, 2012, 25(2): 92-95 |
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| Authors: | ZHAO Xiao-yu ZHAO Xi |
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| Affiliation: | ZHAO Xiao yu ,ZHAO Xi. Institute of Medical Information ＆ Medical Library, Chinese Academy of Medical Sciences ＆ Peking Union Medical College, Beijing 100020, P. R. China |
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| Abstract: | This paper is to briefly introduce the internal auditing procedures of economic contract at research institution. Before the contracts were signed, all the subjects and terms were thoroughly checked. After contract were signed, all the procedures concerned in the execution of contract were carefully monitored, including the filing, accounting, assets custody, taxes payment, etc.. Economic contract internal audit can improve the management of economic matters and minimize the risks of contracts so as to enhance the internal control of research institutions. |
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| Keywords: | Economic contract Internal audit Academies and institutes |
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