煤炭企业科技项目经费管理优化策略研究

Optimization strategy of science and technology project fund management in coal enterprises

为了健全与完善煤炭企业科技项目经费预决算管理体系,提高科研经费利用效率,促进重大科技成果产出,增强企业科技创新能力。选择S煤炭企业2012—2022年期间立项并结题验收科技项目的预算、决算数据,采取描述性统计、区间分布等方法对项目预决算差异的整体特征、结构特征及原因进行了分析,从预算编制、审查、执行与督查和决算管理四个方面提出了有效可行的煤炭企业科技项目经费管理的优化策略,以期为煤炭企业科技项目经费预决算精细化管理转型提供借鉴。

In order to improve and perfect the management system of science and technology project funds of coal enterprises, improve the utilization efficiency of scientific research funds, promote the output of major scientific and technological achievements, and enhance the scientific and technological innovation ability of enterprises. We select the budget and final accounting data of the science and technology projects of S coal enterprise from 2012 to 2022, and adopt descriptive statistics and interval distribution methods to analyze the overall characteristics, structural characteristics and causes of the differences in the budget and final accounts of the projects. effective and feasible optimization strategies were put forward for science and technology project fund management in coal enterprises from four aspects: budget preparation, review, implementation and supervision, and final account management, so as to provide reference for the fine management transformation of science and technology project fund budget and final account of coal enterprises.