摘要
在现代科技快速发展的背景下，军工行业作为国家科技创新的重要支柱，其科研经费的合理使用和绩效管理对于提升国家科技竞争力和推动国防科技创新具有重要意义。近年来，“放管服”政策的推行，旨在通过简政放权、强化监管和服务优化，激发市场活力，提高资源配置效率，增强政府治理效能[1]。本文将以“放管服”背景下军工行业科研经费绩效审计实施路径为题，探讨在这一政策环境下，如何科学合理地进行科研经费绩效审计，确保科研资金的高效利用和科研成果的高质量产出。
关键词： 放管服；军工；科研经费；绩效审计
Abstract
Under the rapid development of modern science and technology, the military industry, as a crucial pillar of national technological innovation, plays a significant role in enhancing the country's technological competitiveness and advancing defense-related scientific and technological breakthroughs. The rational use and performance management of its research funds are of great importance. In recent years, the implementation of the "Deregulation, Management, and Service" (DMS) reform aims to invigorate market vitality, improve resource allocation efficiency, and enhance government governance by streamlining administration, strengthening oversight, and optimizing services [1].This paper focuses on the implementation path of performance auditing for military industry research funds under the DMS reform, exploring how to conduct scientific and rational performance audits in this policy environment. The goal is to ensure efficient utilization of research funds and high-quality output of scientific achievements.
Key words： (DMS) reform; The military industry; Research funds; Performance auditing
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