论高校科研经费财务信用评价及监管

Research on the financial credit evaluation and supervision of scientific research funds in colleges and universities

随着高等教育大发展和改革的不断深化,高等院校获得了越来越多的办学资源。一方面,充沛的资金为高校发展建设提供了财力保障;另一方面,随之而来的高校资金安全问题给高校财务管理工作带来了风险和挑战。涉及高校科研经费管理的职务犯罪时有发生,其中很大一部分与经费的不当使用有关。通过阐述高校科研经费使用过程中存在的常见失信行为,从道德因素和制度因素两个方面解释相关主体失信的原因,在此基础上建构了高校科研经费财务信用体系,并提出以信用体系强化高校科研财务监管的机制与举措,对提升高校财务工作效率,保证资金使用安全,营造公平守信的高校财务环境起到非常积极的作用。

With the continuous deepening of the great development and reform of higher education,colleges and universities have obtained more and more financial resources.On the one hand,abundant funds provide financial guarantee for the development of colleges and universities;on the other hand,more and more funds pose huge risks and challenges to the financial management.In recent years,duty crimes involving the management of scientific research funds in colleges and universities have occurred from time to time,and a large part of them are related to the improper use of funds.This article expounds the common dishonest behaviors in the use of scientific research funds,and explains the causes of dishonesty from both moral factors and institutional factors.On this basis,it puts forward the framework of financial credit system and some financial supervision measures of scientific research funds in colleges and universities,which are conducive to improving financial efficiency,to ensuring the safety of the use of funds,and to creating a fair and trustworthy environment.