摘要
随着国家和地方政府对农业科技工作的重视,省级农业科研院所课题经费呈现出资金总量快速增长、课题经费来源渠道和经费结构变化明显、经费管理办法不一、课题组织形式多样等新特点;不同程度地存在经费管理与课题管理脱节、预算编制与实际需求脱节、资产管理与财务监管脱节、项目支出与科研实际脱节等问题。基于这些变化特点和存在的问题,研究提出了建立健全财务管理制度、规范科研资金管理,科学编制课题预决算、提高资金使用效益,制定课题经费管理办法、强化项目经费监督管理等意见和对策。
With the increasing attention to agricultural science and technology from our state and local governments, the funding of provincial agricultural research institutes in China has changed greatly. The changes were characterized by sharp increases in total amount, diverse funding sources, different management regulations for various funding, and complexity of project organizational forms. However, there still existed some problems associated with fund management like detachment of fund management from project management or mis-match between budgeting and actual demand, as well as separation of asset management and financial control, or separation of project expenditures from actual research demand. Based on these new features and problems, it was proposed to establish a sound financial management system with standardized management of research funds, to prepare the project budget and final accounts. This will improve the efficiency in the use of project funds. It was also suggested to develop a research project funding and management system so as to strengthen the supervision and management of project funds.
出处
《中国农学通报》
CSCD
2013年第32期171-175,共5页
Chinese Agricultural Science Bulletin
基金
农业部黄淮海棉花遗传改良与栽培生理重点实验室开放基金"省级农业科研单位课题经费管理新模式探索"(2012KL09)
山东省软科学项目"公益性农业科研院所课题经费管理研究"(2013RKC02003)
关键词
农业科研
课题经费
财务管理
预算编制
资产管理
agricultural research
research funds
financial management
budgeting
asset management
