地方高校科研经费管理的问题及对策浅析

A Primary Investigation on the Problems Existing in the Management of Local Universities for Scientific Research Funds and the Countermeasures

目前地方高校科研经费管理存在的问题主要集中在四个方面:对科研经费的管理难以规范;科研项目经费通常缺乏严谨的成本核算;科研经费管理制度不完善;与科研相关的固定资产管理不到位。针对这些现象,解决矛盾的策略有四点:思想上要充分认识科研经费管理的重要性;完善科研经费财务管理体制;加强固定资产的管理;建立和完善科研经费支出内控和绩效评价制度。

At present, the problems existing in management of scientific research funds are mainly presented in four areas in local universities ： the management of scientific research funds in universities does not conform to the standard; funding research projects often lack a strict cost - accounting; the management system for research funds is not perfect; and the management of fixed assets related to scientific research lag behind. To solve such problems, the article puts forward four proposals ： firstly the importance of management for scientific research funds is fully understood ideologically; the financial management system for research funds must be well established; the management of fixed assets should be strengthened; and the intemal control of fund expenditure and evaluation system of scientific research funds and performance appraisal need to be established and improved.