软科学研究单位科研经费“放管服”实践探究--基于内部控制视角

Research on the Practice of“Decentralization,Management and Service”of Research Funds in Soft Science Research Units--Based on Internal Control Perspective

文章以劳务费与专家费管理为研究对象,以北京科学学研究中心为实例,探讨了科研经费管理中劳务费咨询费存在的内控风险,分析了信息化背景下对科研人员下放签字权限简化管理的流程,建议相关科研单位通过建章立制提高管理水平,通过搭建软件平台拓展优质服务内容,在保证科研人员获得感、提高工作效率的同时,有效防范内部风险。

In this paper,taking the management of scientific research funds as the research object,taking Beijing Research Center for Science of Science as an example,the internal control risk of labor cost in scientific research funds is discussed,and it is analyzed that under the background of informationization,the signing authority is delegated to scientific researchers,the management level is improved by establishing rules and regulations,and the software platform is built to expand the high-quality service content,so that scientific researchers can enjoy the sense of gain and improve work efficiency while effectively preventing the internal control risk.