基于全过程管理的高校科技成果转化财务程序分析

Investigation into the financial management of university technology transfer

聚焦高校的科技成果转化,审慎严谨的财务程序处理是保障其成功的一项基础性工作。从全过程管理视角看,科技成果转化的财务处理包括登记入账、转化交易、收益分配及审计清查四部分。研究发现:我国高校科技成果转化存在财务入账违规风险,知识产权的资产管理、财务管理、价值管理缺乏有效对接,审计清查不合理等问题。对此,建议高校建立符合科技成果转化规律的财务制度体系与财务处理流程,进一步提升“资产管理”和“价值管理”能级,并加强合规性管理,控制财务风险。

Focusing on university technology transfer,prudent and rigorous financial processing is a basic work to ensure its success.From the perspective of the whole process management,the financial processing of university technology transfer includes value assessment,transformation transaction,income distribution,audit and inventory,etc.The study found that:there are many problems in Chinese university technology transfer,such as high uncertainty of financial accounting,lack of effective docking of asset management,financial management and value management of intellectual property rights,unreasonable income distribution and audit.In this regard,it is recommended that colleges and universities should establish a financial system and financial processing process that conforms to the law of technology transfer,further enhance the level of“asset management”and“value management”,and strengthen compliance management to control financial risks.