“放管服”改革背景下高校科研经费一体化财务管控研究

Integrated Financial Managementand Control of Research Funds in Colleges and Universities under the Background of Release Management and Service Reform

科研“放管服”工作不断深化,高校科研经费管理给科研人员的便利也越来越多,但仍然存在不少问题。从制度建设、内部控制、信息化应用等方面着手,构建包括科研预算编制、科研经费报销、科研经费决算编报三块内容在内的高校科研经费一体化财务管控体系,“让经费为人的创造性活动服务”。

The deepening reform of research fundsin colleges and universitieshas brought more and more convenience to re⁃searchers,still,there are many problems.Starting from the aspects of system construction,internal control and information application,this paper constructs an integrated financial management and control system of research funds,including budget preparation,reimbursement of funds and final accounts of research fundsto make them serve people’s creative activities.