新时期农林高校科研经费管理实务

R&D Fund Management for Agriculture and Forest University in the New Epoch

科研实施地气候、自然条件的影响和科研人员财务观念的淡薄形成了农林高校科研经费管理工作的鲜明特色。在分析农林高校科研经费管理工作特殊性的基础上,重点剖析了农林高校科研经费实施全过程管理的难点,以农林高校财会人员科研经费管理工作为第一视角,逐一给出农林高校科研项目申请、立项批复、研究内容执行与结题审计过程中财会人员的作用,提出财会人员应在科研经费预算申请细化、公务卡结算制度利用、财务审计规范实施等全过程经费管理中主动服务的新措施,以期为农林高校科研经费的高效管理探索出新思路。

The research and development （R＆D） funds management is difficult to control because most of the R＆D projects are always seriously impacted by the climate vibrations,natural environment conditions change,and staffs weak sense of financial thought.This paper firstly researches agricultural and forestry （A＆F） university funding management system,focusing on the special nature analysis and the difficulties funds management of the whole process for the A＆F university research funding implementation.Then,this paper gives a third view of A＆F university funding management system,recommending on project applicant,approval,execution and accountant audit process.The whole process and some good measurements will provide a novel method to the funds management system and other active service financial audit specification,especially in the implementation of the new ideas to those universities in the field of agriculture,forestry management.