高校科研无形资产财务管理对策初探

Study on Financial Management of Scientific Research Intangible Assets in Colleges and Universities

近年来高校科研经费投入加大,形成大量科研无形资产,现行的高校财务管理和核算已经不能适应当前形势的发展,为了保证高校科研经费使用的合法合规合理以及科研无形资产的保值增值,文章中提出要加强科研项目申报中经费预算的编制和审查,以及科研经费支出中的事前、事中和事后控制,加强高校科研经费及无形资产的信息化管理,并对高校科研无形资产的核算提出了建议。

In recent years, lots of scientific research intangible assets are fomied due to the increasing scientific research funds in colleges and universities. The existing financial management anti accounting have been unable to adapt to the current situation. In order to guarantee the legitimate use of scientific research funds and value retaining and increment of scientific research intangihle assets, the paper puts forward that making and reviewing the funds budget in the scientific research project should be strengthened, and that the controlling of the expenditure of scientific research funds should he supervised, and that information management of the scientific research intangible assets should be strengthened. Finally, proposals about accounting of scientific research intangible assets are put forward.