摘要
目前高校科研经费管理中存在的主要问题有四点:学校对科研经费的管理难以规范,科研经费管理体制过于宽松,科研经费财务管理制度不规范,科研经费所购置的固定资产管理落后。针对这些现象,文章提出了四点粗浅的建议:从思想上充分认识科研项目经费管理的重要性,完善科研经费财务管理体制,完善高校科研经费财务制度与内部审计制度,加强科研经费购置的固定资产的管理。
In the present management system of funds for science and technology research in a university, the four main problems are: it is difficult to make regulations is governing the funds from various sources, executing of regulations is not stricdy, financial system for the funds not delicate and settlement of fixed asserts purchased by the funds is not advanced. To avoid these, this paper put forward four suggestions:is recognize fully the importance of management of the funds, making more effective regulations for the funds, improving the financial system and the corresponding inner audit mechanism and making more effective use of fixed asserts purchased by the funds.
出处
《广西财经学院学报》
2007年第5期80-82,共3页
Journal of Guangxi University of Finance and Economics
关键词
高等学校
科研经费
建议
university
fund for science and technology research
suggestion