内部审计发展到今天，已经逐步转向管理审计。即：通过对管理过程和管理部门的审计，评估各种管理职能的健全性和有效性，考查管理水平的高低，管理素质的优劣，提出改进管理活动的意见和建议，最终提高工作效率和效益，实现审计的三“E”即：经济（Economy）、效率(Efficiency)与效果(Effectiveness)。农业科研单位，开展内部管理审计研究的还是比较少的。基本上还停留在财务收支审计，纠错防弊的阶段。审计效率提高比较慢，对促进农业科研经费的管理水平提高的作用亦不明显。 本文从提高农业科研经费管理水平的要求出发，以江苏省农科院为例，认真分析了目前的农业科研经费管理现状。主要包括农业科研专项经费来源及特点分析：经费来源层次多、渠道多、项目多, 无偿经费比例呈加大趋势, 账务核算要求越来越高, 使用范围受到严格限制。农业科研经费管理中存在的问题：专户核算往往难以实现，协作研究经费收支缺乏有效监管，管理费用、人员劳务支出占有一定的比例，不同项目资金相互配套现象屡见不鲜，结余经费占有较高比例，科研经费的使用效益不高，项目管理者普遍对财务预算工作普遍不够重视、预算调整比较多等。 本文还回顾江苏省农科院审计工作发展历程，分析了目前管理审计工作中存在的问题与不足之处，并对开展管理审计工作的限制因素及必要性作了探讨。 最后，本文在上述分析的基础上，依据管理审计的基本理论，提出了开展农业科研经费管理审计几个方面的改进建议：转变审计理念，把握审计关键控制点，改进审计方法提高审计效率，充分发挥审计报告的建设性作用。希望以此推动农业科研经费管理审计工作的进一步开展，促进经费管理水平的不断提高。

As the development of inner auditing, it has now gradually reached management auditing. That is, through auditing the management process and the management units, the comprehension and effectiveness of those management functions are evaluated, the management ability and management quality are scored, the opinions and suggestions for improving the management activities are provided. Hence, the working efficiency and effectiveness are to be upgraded and the three “E”—economy, efficiency and effectiveness—are to be achieved. For those agricultural institutes, exercising researches on inner management auditing should be rare. Very commonly, they stay still at the phase of finance outlay auditing, with low auditing efficiency, which hinders the management upgrade of the agricultural research funds. Starting from the requirements of upgrading the agricultural research funds management, taking Jiangsu Academy of Agricultural Sciences as an Example，a careful analysis was made in this thesis on the status quo of the Academy’s funds management. The contents mainly included an analysis on the sources and features of the special funds of agricultural researches, i.e. the multiple levels, channels and programs of the funds; the trend of a higher percentage of no-cost funds; the more and more strict requirements on finance check-against; and the tight restrictions on the usage scope. The contents also covered the existing problems in funds management, i.e. hard to realize the special account check-against; lack of effective supervision on the funds outlay of collaborative researches; a certain percentage of management fees and labor payments; funds from different programs overlapped very often; a high percentage of funds left-over; low effectiveness of funds output; program headers pay little attention to the finance budgeting; adjustment to budgeting very common; and so on. Also, in this thesis, the auditing development process of Jiangsu Academy of Agricultural Sciences was looked back. In addition, there were analyses on the problems and shortages of current auditing job. There were discussions on the restrictions and necessities of employing management auditing. Finally, based on the above analyses and the fundamental theories of management auditing, some suggestions on improving the research funds management auditing were given, i.e. transforming the auditing ideas; mastering the key auditing controlling points; perfecting the methods to improve the auditing efficiency; fully exerting the constructive functions of the auditing reports. It is hoped that the management auditing job could be upgraded and the funds management could be upgraded.