摘要
财政国库实行零余额账户支付改革,给高校的财务管理带来了许多新问题。不少高校在科研经费管理上原本就存在着财务管理缺位,管理制度缺失,管理要求不严,管理效益不高等问题。零余额账户支付制度的改革对高校科研经费管理又增了新的挑战。通过分析高校科研经费中存在的问题,提出建立适合财政零余额账户支付制度下的高校科研经费管理对策。
Treasury execute zero-balance account payment reform, which brings many new problems to the financial management of colleges and universities, particularly in the management of scientific research funds, lack of management system. Zero balance account payment system reform of university scientific research fund is a new challenges. The analysis of the problem in the scientific research funds aims at building a suitable financial zero-balance account payment system for university scientific research funds.
出处
《保山学院学报》
2012年第2期86-91,共6页
JOURNAL OF BAOSHAN UNIVERSITY
关键词
高校科研经费
零余额账户支付
管理对策
scientific research funds in universities
zero-balance account
management counter- measures
