完善高校科研经费管理的思考

On the Management of University Research Funding

针对高校科研经费管理中存在的预算编制不真实、经费支出不合理、监督管理不到位等问题,提出完善高校科研经费全过程管理的思路,切实加强高校内部财务管理及内控制度建设,强化预算编制、预算执行、经费结算等过程的管理与实时监控,切实提高科研经费的使用效率,杜绝违纪违规现象发生。

Because of the mendacious budget, unreasonable expenditure and relaxed supervision of the university research funding, novel approach is proposed to improve the whole process of financial management of research fun- ding. It is urgent for the universities to strengthen construction of the internal financial management and control sys- tem. The whole process management and real - time monitoring of the research funding should be strengthened, in- cluding budget establishment, budget execution and funding settlement, which will enhance the utilization efficien- cy of funds and avoid the illegal practice and violation of discipline.