高校科研财务管理规范化研究

A Study of How to Standardize the Management of the Funds for Scientific Research in Higher Institutions

高校财务管理上存在的主要问题有四点,高校科研经费财务管理政策过于宽松,科研经费财务管理不规范,科研经费购置的固定资产管理落后,科研经费效率管理滞后。针对这些现象,文章提出四点对策:加强科研财务管理制度建设,完善科研经费财务管理办法,提高科研财务管理电子化管理水平,加强科研经费的效率监督管理。最后,涉及了前人甚少注意的高校科研经费性质问题。

The four problems exist in the financial management of those funds for scientific research in higher institutions ： loose policy, non-standardized management, backward management and low efficiency. In view of these problems, the authors provide four points of the countermeasure： to strengthen the construction of financial management systems, improve the methods of financial management, raise the level of computerized financial management, and heighten the supervision of the efficiency management. Finally, the author discusses about the characteristics of the funds for scientific research in higher institution which other scholars often ignore.