基于协调视角的高校科研经费管理模式研究

Study on the Management Mode of Scientific Research Funds in Universities Based on Coordination View

从系统整合的角度分析,高校科研经费财务管理尚存在系统协同作用未能发挥,管理效率低下等诸多问题,严重影响高校管理职能有效发挥和高校科研事业的发展。协调理论可以作为健全高校科研经费管理工作模式的理论指导。基于协调视角的高校科研经费管理模式改进的路径有:建立起权责明晰、灵活高效的科研经费管理协调机制,强化项目立项过程中的支出预算管理和经费管理过程中的费用开支管理,协同做好高校科研固定资产的管理,严格科研项目的成本核算,强化项目结题及经费决算过程中管理环节的衔接,架构有效的科研项目财务信息共享平台等。

Analysing from the perspective of systematic integration, the management of scientific research funds fails to play a coordinative role in universities, and the low managerial efficiency makes serious influence on the effective management and scientific research of the universities. Coordination theory can be regarded as the theoretical guide of improving management mode of scientific research funds. The mode based on coordination employs improved routes to establish flexible and effective coordinative management system-to intensify the expense budget management in the process of having project authorized and the expenditure control in the process of managing funds, to make fixed assets management coordinatively, to strengthen cost accounting of scientific research project,to enhance the management link between project conclusion and final accounts for the funds, to build effective sharing platform of financial information of scientific research projects, and so forth.