NSF资助项目经费使用的现场审查及其对我国的启示

近年来,美国政府审计部门、社会公众和美国科学基金会（NSF）日益重视其资助项目经费使用和资金使用效益。NSF在制定详细的资助项目管理细则的基础上,还建立了风险识别、现场审查和问题解决等内部控制制度,确保NSF资助项目经费被有效地用于研究活动。本文重点介绍了NSF对资助项目进行现场审查和监督管理的有关做法,包括现场审查的项目选择、现场审查的工作程序、现场审查的主要内容以及现场审查发现问题的解决与监管等。并结合我国实际,提出了对国家自然科学基金资助项目实施情况进行抽查的建议。

Analysis and Inspiration of Site Visit on Expenditure of NSF's Fund Projects

In recent years, the audit offices of American government, social publics and the National Science Foundation of U. S.A. （NSF） had paid more attention on the utilization of project funds supported by NSF and the benefit received. While establishing a detailed fund project management regulations, the inter control systems had been set up such as the risk identification, site visit and the problem resolution system aimed at NSF＇s supporting funds had been used effectively in research and study activities. This paper recommened the relevant actions that NSF had implemented in examination, supervision and management on its supporting funds, including project choosing, examination procedure, examination contents, problems resolution, supervision and management, etc. With consideration of China＇s situation, this paper had put forwards suggestions of conducting random checks on the implementation of NSF＇ s supporting projects.