基于科研经费来源差异对科研经费报销效率的影响研究——以M高校为例

Research on the Influence of Different Sources of Scientific Research Funds on the Reimbursement Efficiency of Scientific Research Funds:Taking M University as an Example

提高自主创新能力、建设创新型国家是我国新时期强国战略的核心,更是我国提高核心竞争力的关键。高校作为国家创新体系的重要组成部分在创新型国家和教育强国、科技强国建设中发挥着重要作用,科研经费能否高效使用直接影响着科技创新的进程。目前,高校科研经费来源多元化、经费支出多样化、科研管理复杂化,无不影响着科研经费报销效率和财务管理效能。文章将从M高校科研经费来源构成以及报销现状着手,对多元化的科研经费使用情况进行分析,并结合工作实际提出管理对策及建议。

Improving independent innovation capabilities and building an innovative country is the core of China′s strategy of strengthening the country in the new period,and it is also the key to building China′s core competitiveness.As an important part of the national innovation system,colleges and universities play an important role in the construction of an innovative country and a powerful country in education,science and technology.The efficient use of scientific research funds directly affects the process of scientific and technological innovation.At present,the diversification of research funding sources,expenditure and the complicate management in colleges and universities all affect the efficiency of research funding reimbursement and financial management.This paper starts with the source composition and reimbursement status of scientific research funds in M university,analyzes the use of diversified scientific research funds,and puts forward management measures and suggestions in combination with the actual work.