Longitudinal Research Projects Funded Audit To Monitor The Status And Improvement

The development of science and technology has been one of the important forces to promote the development of domestic economy continuously, rapidly, and normally. "Long-and-medium Term Plan Outline for Development of National Science and Technology" has provided long term target as well as objective requirements for the perfection of the research project management and the improvement of science and technology. The recurrence of illegal activities in the state natural scientific funds has gradually affected the development of the scientific research and improve the auditing and supervisory is necessary.Firstly, this thesis begins with the development history of the auditing and supervisory of scientific research funds, expounding the insufficiencies in auditing and supervisory work, elaborates on the insufficiencies in the auditing and supervisory of state natural scientific funds and the reasons for them. The problems existing in the present management laws and systems of scientific research, such as the extensive management system, imperfect management of research funds, and the disorder caused by the multi-divisional management, has imposed great pressure on the auditing and supervisory work; the present problems in auditing and supervisory system, such as the independency of the administration of auditing and supervisory, the deviation of the administrative function, and the comparatively laggard working methods, has obstructed the development of auditing and supervisory work; the over-authority of the research project leader and the close relationship between projects and the management departments have also hampered auditing and supervisory work. In short, the lack of state natural scientific funds used to avoid the illegal activities objectively, and the neglect of the auditing and supervisory work is the main subjective reason for its present status.This thesis analyses the relative experience on the auditing and supervisory of the research project management in other developed countries. American mode is typical for its decentralized management, emphasis on pre-audit, rational co-existence of the state natural scientific funds and the enterprise natural scientific funds, and the perfection of the technology transfer system; the European mode is successful for its research system, which is headed by science and technology as well as economic organizations, with government in the secondary position, its research divisions among colleges and institutes, and its technology transfer departments in research organizations; the Japanese and Korean mode has also the associated management cored with decentralization management, research organization headed by an enterprise and the technology transfer institute which is partly supported by government. All the above modes may provide us ways to help rectify the disorder of multi-divisional management, revise the imperfect laws and regulations, solve the objective problems in the auditing and supervisory department, and relieve the pressure on the auditing and supervisory through the general control of the research management.Lastly, some suggestions for improving the auditing and supervisory of the state natural funds management are presented. First is the improvement of the auditing and supervisory mechanism and process, including the perfection of pre-audit and in-audit, strengthening the effectiveness of the auditing and supervisory work, and standardization of the relative punishment measures; second is the improvement of the project system, including decentralizing the authority of the project leaders; third is the improvement of the starting and approval procedures for the research project, including the consummation and publication of the professional assessment system; fourth is the creativity in the project management, including perfection the purchasing system of the supposed results and establishment of the good faith archive for the scientific researchers.