摘要
通过对高校科研经费管理中目前存在的管理制度欠缺、经费预算随意、项目经费管理脱节、结题不结帐等问题进行分析。提出采取完善管理制度、严格编制预算、规范报销、及时决算结帐、审计跟进等措施来强化高校科研经费管理,以实现科研管理科学化、资金使用效益最大化。
Outlay, as an important guarantee for the undertaking of scienti-fic research, takes a scientific, standadized and systematic supervision program. However in some colleges, as the paper desbribes first, presently there exist in this very supervision program some problems, such as the deficiency of management institution, inaccurate budget, disjunction between the supervision of research project and that of research funds, as well as projects finished without accounting. The author then tries to analyse the causes of the above problems. At last, it is suggested that such measures as the improvement of the supervision program, strict budget, standadized reimbursement, timely accounting and reasonable auditing support be taken to enhance the management of scientific research funds in the institutions of higher education and thus to achieve scientific management and maximum efficiency in funds application.
出处
《福建医科大学学报（社会科学版）》
2009年第1期27-30,共4页
Journal of Fujian Medical University：Social Science Edition
关键词
科研经费
科学管理
使用效益
scientific research outlay
scientific management
application efficiency
