高等院校科研资产财务治理研究

Research on Financial Governance of Scientific Research Assets in Institutions of High Learning

文章运用组织财务治理、资产财务监管理论对高等院校科研资产财务治理的现状、问题及有效监管措施进行了系统、深入研究,认为强化科研资产财务治理对提高高等院校国有资产使用效率及财务治理水平具有十分重要的现实意义。文章揭示了科研资产财务治理的特征及功能,分析了科研资产财务治理的问题及成因,提出了科研资产财务治理的有效治理措施,旨在为高等院校科研资产财务治理提供一定的理论支持及实际指导。

In the light of relevant theories of financial governance organization,assets financial regulation,this article carries out a thoroughly systematic research on the current status of the financial governance of scientific research assets in institutions of high learning,existing problems and efficient supervision measures.It is deemed that it is of great realistic significance to strengthen the financial governance of the scientific research assets so as to upgrade the service efficiency of the state assets and the level of financial governance in the institutions of high learning.In order to provide some theoretical support and practical guidance for the financial governance of scientific research assets,the article uncovers the features and functions of the financial governance of scientific research assets,analyses the existing problems and causative factors,and put forward some effective supervision measures.