加强高校科研经费管理执行力的研究

Enhancing the Executive Power of Scientific Research Funds at Higher Educational Institutions

当前,我国高校在科研经费管理方面存在的问题主要是,项目预算编制不够科学合理,实际支出与预算出入较大,科研经费支出绩效不够重视,项目结存结余经费管理不够严格,国有资产管理薄弱等。随着高校科研经费来源渠道的多元化、复杂化,加强科研经费的管理,适应国家科技改革的创新发展以及财政部、科技部等相关政策的要求就显得更为重要。高校财务管理者应创新财务管理理念,充分发挥财务管理职能;完善制度建设,建立健全科研经费管理规章制度;建立科学合理的科研经费绩效考核机制;加强财务管理的信息化建设,实现科研经费管理高效性;加强资产管理,减少科研资产的浪费和流失,从而提高高校科研经费管理的执行力。

Higher educational institutions in China now have some problems in managing research funds. The project budget planning is unreasonable. There is usually a large gap between actual expenditure and the budget. The expenditure performance of research funds attracts less attention. Balance and surplus of project funds are not well managed. And the management of state-run assets is weak. With the diversified and complex channel of research funds, it seems to be very important to tighten the management of the funds so as to meet the demand of policies from the Ministry of Finance and the Ministry of Science and Technology for science and technology reform. Higher educational institutions shall improve the management system by establishing sound regulations for research funds, set up a reasonable performance appraisal system for the funds, and enhance digital progress of financial management to raise the efficiency. They shall also strengthen asset management in a way that helps reduce the waste and erosion of research asset and increase the executive power of fund management.