强化财会监督背景下公立医院科研经费管理存在的问题及对策研究

Research on the Problems and Countermeasures of Scientific Research Fund Management in Public Hospitals under the Background of Strengthening Financial and Accounting Supervision

随着国家在科研项目资金管理上逐渐放权,公立医院在加强财会监督的要求下,科研经费管理既要“放得开”,又要“管得住”。文章梳理目前公立医院科研经费管理工作中存在的问题,基于财会监督的视角,提出了加强科研经费全过程管理、完善科研经费监管体系和管理机制、推进科研经费信息化建设等改进建议,旨在帮助公立医院优化科研资源配置,提高科研经费的使用效益。

With the gradual decentralization in the management of scientific research project funds by the government,scientifie research fund management in public hospitals have to“open up”and“manage”under the requirement of strengthening financial and accounting supervision.It combs through the existing problems in the management of research funds in publie hospitals,and based on the perspective of financial and accounting supervision,puts forward improvement suggestions such as strengthening the whole process management of scientifie research funds,improving the supervision system and management mechanism of scientifie research funds,and promoting the information construction of scientifie research funds,aiming to help public hospitals optimize the alloeation of scientific research resources and improve the efficiency of the use of scientific research funds.