国立科研机构构建财务风险预警与防控体系初探

THE PRIMARY EXPLORATION OF ESTABLISHING FINANCIAL RISK EARLY- WARNING AND PREVENTION AND CONTROL SYSTEM IN THE NATIONAL SCIENTIFIC RESEARCH INSTITUTION

国立科研机构是落实国家创新驱动战略"主力军",其经费主要来源于财政拨款,是纳税人的钱,因此管好用好每一分钱是责任,也是担当,这也决定了国立科研机构的财务管理目标为确保资金安全、规范和效益。了解目前国立科研机构存在的财务风险,构建财务风险预警与防控体系对实现该目标意义重大。文章对国立科研机构财务风险的主要构成、构建财务风险预警与防控体系的意义、体系承担的主要任务以及体系建设所需的平台基础进行了初步研究与思考。

The national scientific research institution is the main force to implement the National Innovation Driven Strategy,the main source of funds is from fiscal funds and taxpayers. Therefore the management and use of every penny from financial allocation is full of responsibility and obligation. The goal of financial management of the national scientific research institution is to ensure the safety,norms and benefits of funds. It is extremely vital to understand the financial risks in the current national scientific research institution and to establish financial risk early- warning and prevention and control system. This paper mainly analyzed the main form of financial risk,the significance of establishing financial risk early- warning and prevention and control system,the main task of this system to undertake,and the platform needed to build in the national scientific research institution.