高校科研经费管理中的问题及对策

Discussing on Strengthening Management of Financial Affairs of Scientific Research Funds in Agricultural Universities

科研经费管理是高校财务管理的一个重要环节。本文根据高校科研经费来源渠道多、数量大以及按项目单独建帐核算等特点 ,针对目前科研经费管理中存在的管理体制不足、项目管理与经费管理脱节、科研经费开支增大与浪费严重等主要问题 ,从更新观念、理顺关系、健全制度等方面提出了一些对策。

The management of the outlay for scientific research is a key point of the financial management in colleges and universities. Based on such characteristics as varieties of source,large amounts and separate account by the specific item of the outlay for scientific research in colleges and universities,some countermeasures,for example,the idea's updating,the relation's arranging in order and the system's maturity are put forward in this paper in order to solve such problems existing in the management of the outlay for scientific research as: the management being not in order;the management of the items getting adrift with the management of the outlay;and the increasing expenses and serious waste of the outlay for scientific research.