对高校科研经费管理若干问题的思考

Considerations of the Management of Scientific Research Funds of Universities

目前高校科研经费来源渠道多,数量大,如何更好地进行科研经费财务管理,最大限度地保证科研项目各方的合理利益,成为我们探讨的问题。科研经费实际使用过程中存在各种问题:项目管理与经费管理脱节,成本核算不科学,资产流失严重,结题不结账等.

At present the university＇s scientific research funds come in from different sources and in large quantities. And how to exercise adequate financial management of the scientific research funds so as to guarantee the reasonable benefit of each part has become a problem worth discussing. In practical work, there exist contradictions and problems relating to the scientific research funds such as the separation of project management and funds management, the unscientific cost accounting, the serious property outflows, item-completion without its funds checked out and so on. This article presents some opinions of the above-mentioned problems.