承担“重大新药创制”专项课题经费预算管理存在问题及规避策略

Problems in budget management of the national science and technology major project and strategies for risk avoidance

经费预算是提高科研资金使用效率，完成研究任务的前提和保障，具有一定的科学性、准确性和指导性。本文作者对其单位承担“重大新药创制”国家科技重大专项课题经费预算管理中出现的问题进行了总结分析，并对做好经费预算的编制和管理提出了具体对策。

A good funds budget can optimize efficiency of the research funds. Through the implementation of a National Science and Technology Major Project, the authors analysed the budget management proposed some skills and suggestions for the planning and management of budget.