基于柔性化视角下高校科研经费财务管理的研究

Research on the Financial Management of Scientific Research Funds in Colleges and Universities from the Perspective of Flexibility

科学研究是高校双一流建设的基石,而科研经费是科研工作者开展科技创新活动的重要保障。现阶段,我国高校对科研经费的管理偏于刚性,影响了科研的成效及科研工作者对经费管理部门的满意度。基于此,本文以南华大学为例,在深入分析了科研经费财务管理所存在的问题基础上,提出了完善科研经费财务管理柔性化内控制度、培养科研经费柔性化管理意识、推进科研经费管理信息化建设、加强科研经费财务管理政策宣传与服务指导等完善策略,这为高校充分发挥科研经费使用效益,提升财务管理部门科研经费管理水平有着重要意义。

Scientific research is the cornerstone of double first-class construction in colleges and universities,and scientific research funds are an important guarantee for scientific research workers to carry out scientific and technological innovation activities.At present,the management of scientific research funds in universities in China is rigid,which affects the effectiveness of scientific research and the satisfaction of scientific research workers to the funds management department.Based on this,this paper takes Universitie of south China as an example,and on the basis of in-depth analysis of the problems existing in the financial management of scientific research funds,puts forward the improvement strategies such as improving the flexible internal control system of financial management of scientific research funds,cultivating the flexible awareness of scientific research funds management,promoting the informatization construction of scientific research funds management,and strengthening the propaganda and service guidance of scientific research funds management policies,which is of great significance for universities to give full play to the use efficiency of scientific research funds and improve the management level of scientific research funds in the financial sector.