高校科研经费财务管理制度建设研究

Consrtuction of the Financial Management System of Scientific Research Fund in Universities

科研经费是高等学校开展科学研究的资金保障,但存在着使用效率偏低的问题。科研经费财务管理应从分级管理、预算管理、支出管理、资产管理、结账管理等方面加强制度建设,形成一个制度约束、过程控制与结题审计三环节紧密联系的管理模式,以实现尽其所用之目的。

Scientific research fund is the security of scientific research at colleges and universities,but there exists low efficiency in its utilizing.The financial management of scientific research fund should be perfected from the aspects of classification management,budget management,expenditure management,asset management,check management,forms a mode of management combined system control,process control with concluding audit in order to make full use of funds.