摘要
文章从科技专项审计的角度出发,指出了当前科技项目经费管理中存在的问题,包括项目预算不合理、经费预算执行和监管不到位、外拨经费使用效率不高、配套资金不到位、项目结余经费管理不规范等问题。并从内部制度建设、预算编制、支出控制等方面提出了六条建议。
existing in budget, From the perspective of science and technology special audit, this paper points out the problems ~ the current major science and technology project funds management, including unreasonable project budget execution and supervision does not reach the designated position, dial the outside funds use e^ciency is not high, matching funds do not reach the designated position, the problems such as nonstandard balance project funds management, and from the internal system construction, budget estab!ishment, expenditure control six Suggestions are put forward.
作者
李婷
LI Ting(Science and technology development strategy research institute of xinjiang uygur autonomous region, WuLuMuQi 830011)
出处
《管理观察》
2016年第27期109-111,共3页
Management Observer
基金
自治区公益性科研院所基本科研业务专项经费(项目编号:KY2014072)
关键词
科技专项
财务审计
经费管理
science and technology research programs finance auditing funds management