国库集中支付制度下的高校科研经费管理探究

Research Fund Management of Colleges under the National Treasury Centralized Payment System

目前,高校全面实行国库集中支付制度,这种改革对高校的财务管理工作带来新的影响,也给高校的科研经费管理带来新的挑战。国库集中支付制度的广泛实施,科研工作作为高校的一项重要的经济活动,其经费管理必须紧跟新制度的改革步伐,与时俱进。高校应积极探索科研经费管理的新办法,新思路,充分利用先进、科学的管理方法和核算手段,严格项目预算执行,加强对科研经费的管理,使其向着更有利于教育资源的充分合理调配,更有利于体现国库集中支付制度实施优势,更好的体现科研成果和科技实力的方向发展。

Currently, colleges are implementing national treasury centralized payment system,which influences the financial management and brings new challenges to the scientific research fund management. Scientific research is an important economic activity of colleges. With a widely implementation of the system, the management of scientific research fund must keep up with the reform process of the sys-tem. Colleges should seek for new ways and ideas to research fund management. They should take full use of advanced and scientific man-agement ways and accounting methods, tighten budget enforcement, and strengthen scientific research fund management. In so doing, the management will help distribute educational resources reasonably, present the advantages of national treasury centralized payment system, and direct the development of research and the strengths of science and technology.