摘要
随着国家对应用型本科高校科研经费投入的增多,科研经费结余量越来越大,财务风险也随之增加。对高校来说如何管控结余经费,提升高校办学水平,提高科研工作者的积极性成为高校科研经费改革的重中之重。对目前W校的科研结余经费使用情况存在的问题进行分析,探究结余经费产生的原因,并对科研结余经费处理提出建议与对策。
With the increase of the national investment in scientific research funds in application-oriented universities,the funds surplus and financial risks are also piling up accordingly.Therefore,how to control the balance of scientific research funds,upgrade the school-running level and improve the motivation of science researchers has become the top priority in the reform of research funds in colleges and universities.Based on the existing problems,this paper analyzes the causes of surplus funds,and puts forward suggestions and solutions toward the problem of scientific research surplus funds.
作者
王思敏
WANG Simin(Department of Financial Affairs,Wuyi University,Wuyishan,Fujian 354300)
出处
《武夷学院学报》
2020年第10期72-75,共4页
Journal of Wuyi University
关键词
高校
结余经费
财务管理
colleges and universities
surplus funds
financial management
