高校科研经费财务管理问题研究

Research on Financial Management of Research Fund at Institute of Higher Learning

随着高校科研项目的逐年增加和财政投入的不断增长,科研经费已经成为高校财务管理的重要内容.但在实际工作中,主要存在部门间管理相互脱节、核算办法不统一、管理手段落后、经费支出不合理、缺乏有效监督等问题.针对高校科研经费财务管理的现状和存在的主要问题,提出了加强部门间协作沟通、统一会计核算办法、构建信息管理系统、合理开支经费和完善监督检查制度等解决问题的发展对策.

The management of the research funds has become one of the important parts for the financial management at institutes of higher learning with the increasing number of research projects and research funds.The managing issues of the funds lies in the managing gap among the executive departments,no universal counting methods,backward managing methods,improper use of the fund and lack of effective supervising system.The countermeasures,enhancing the cooperation among the executive departments,unifying the counting methods,constructing information managing system,proper cost of the fund and perfect supervising system,are put forward.