财务管理视角下科研项目经费管理对策分析

2016年"科技三会"举行以来,国家强调科研单位法人主体责任,提出科研工作"放管服"思路。基于财务管理工作,对科研经费的管理既要体现出符合科研工作客观规律的放开放活,又要体现出单位"接得住、管得好"的主体责任特征。这就要求财务管理工作突破传统思维,针对本单位科研工作实际情况,结合国家政策,对财务管理体系进行修正或改革。本文从财务管理视角分析了科研经费管理中存在的问题,提出相关对策建议,以供参考。

Since the Third Session of the Science and Technology Conference in 2016, the State has emphasized the main responsibility of legal persons in scientific research units and put forward the idea of ＂putting out the clothes＂ in scientific research work. Therefore, based on the financial management of the unit, the management of scientific research funds must not only reflect the objective laws of scientific research, but also reflect the characteristics of the main responsibility of the unit. This requires financial management to break through the traditional thinking of the past, and to correct or reform the financial management system in light of the actual situation of the scientific research work of the unit and the national policy. This paper mainly analyzes the management of scientific research funds from the financial point of view, and proposes ways to strengthen the management of funds, hoping to help the management of research projects.