从审计视野看农业科研单位的经费管理

Fund Management of Agricultural Scientific Research Unit from the View of Audit

农业科研单位经费主要来源于财政预算拨款。随着国家科技资金投入的加大,项目经费与公用经费之间的矛盾日益突出,致使正常公用经费超支、项目经费预算执行不到位、经费管理不规范等问题日趋严重。从审计的角度分析了农业科研经费管理的特点,从普遍性寻找规律性,探索依法加强农业科研单位经费管理的新举措。

The expenditur e of agricultural scientific research units mainly comes from the financial and budgetary provisions. With the national science and technology funds increase,the project funds and public funds contradictions increases prominently. The problems such as normal public budget overruns,project budget execution does not reach the designated position,nonstandard management have become increasingly serious. From the view of audit,the characteristics of agricultural scientific research funds management were analyzed in this paper. New measures to strengthen the management of agricultural scientific research unit funds in accordance with the law were also put forward.