加强对医院科研项目财会监督的探讨

Discussion on Strengthening the Financial and Accounting Supervision of Hospital Science Research Projects

随着对医院科研重视度的不断提高,科研项目经费额度也随之增加。尽管国家陆续出台了多项政策优化对科研经费的管理,赋予科研人员更大自主权,简化经费报销流程,但也强调要加强对科研项目的监管。因此对科研项目收支的财会监督也势在必行。本文分析了现阶段医院科研项目经费管理存在的问题,如财务人员较少参与项目预算编制,科研财务助理专业能力有待加强,物资采购全流程管理存在缺陷,和信息系统未互联互通等。基于财会监督角度,针对这些问题,提出了加强业财融合、加强人才培训、建立负面清单、加快信息化建设等相应改进措施完善科研经费管理。

With the increasing emphasis on hospital scientific research,there has been a rise in funding for scientific research projects.While a number of policies are formulated to optimize the management of scientific research funds,grant researchers greater autonomy,and streamline the reimbursement process,it also underscores the necessity to bol⁃ster supervision of scientific research projects.Therefore,it is imperative to improve financial and accounting supervi⁃sion on the revenue and expenditure of scientific research projects.This paper analyzes current issues in hospital sci⁃entific research project fund management,such as limited involvement of financial personnel in project budget prepa⁃ration,insufficient professional capacity of scientific research financial assistants,deficiencies in managing the entire material procurement process,and lack of interconnected information systems.Based on the perspective of financial supervision,in view of these challenges,it proposes corresponding improvement measures including strengthening business and finance integration,enhancing personnel training,establishing a negative list and accelerating informa⁃tion construction to improve the management of scientific research funds.