高等学校科研项目中资产管理问题研究

Research on asset management in scientific research projects in colleges and universities

加强对高等学校科研项目中的资产管理是国家科研政策导向的必然趋势,是加强科研项目活动的重要环节,也是提高科研经费使用效益的必然要求。目前科研项目的资产管理中存在一些问题,主要表现在科研经费预算偏重流动资产比重、固定资产和流动资产的管理模式不同等方面。该文探讨并分析了这些问题的原因,提出了加强科研项目中资产管理的意见和措施。

Strengthening the asset management in colleges and universities is an inevitable trend of the national scientific research policy,an important link for enhancing the activities of scientific research projects, and also the inevitable requirement for improving the efficiency of scientific research funds. At present, there exist some problems in the asset management of the scientific research projects such as the research budget overemphasizing on the proportion of current assets, different management modes for fixed assets and current assets, etc. This paper explores and analyzes the main causes of these problems, and proposes some suggestions and measures for strengthening the asset management in the scientific research projects.