浅议建立科研财务助理制度与规范科研经费管理

On establishing the financial assistant system of scientific research and standardizing the management of scientific research funds

伴随着科研经费管理制度的不断完善,各级部门对科研经费管理要求越来越高。科研人员在搞科研的同时,还要应付预算编制、执行和调整、经费报销、财务决算验收等各类事情,把科研人员逼成了会计。与此同时,在项目执行过程中也反映出一些科研经费管理存在的问题。项目承担单位建立健全科研财务助理制度,能够在预算编制、预算执行、验收决算环节为科研人员提供项目预算编制和调剂、经费支出报销、财务决算和验收等方面的专业化服务,从源头规范科研经费管理。

With the continuous improvement of scientific research funds management system,departments at all levels have higher and higher requirements for scientific research funds management.While engaging in scientific research,scientific research personnel have to deal with budget preparation,implementation and adjustment,reimbursement of funds,financial final accounts acceptance and other matters,forcing scientific research personnel into accountants.At the same time,there are some problems in the management of scientific research funds in the process of project implementation.The project undertaking units shall establish and improve the financial assistant system for scientific research,which can assist the scientific research personnel to prepare and adjust the project budget,reimbursement of funds,financial final accounts and acceptance,etc.,and standardize the management of scientific research funds from the source.