摘要
为最大程度激发科学创新活力,国家推出“放管服”一系列政策,同时加大对科学研究的资金投入。高校承担的科研任务不断增多,科研经费规模随之扩大,科研管理的风险不容忽视。文章基于内部控制框架五要素,对高校科研项目立项、经费支出与报销各阶段进行风险评估,从优化服务和强化内部控制两方面着手,旨在加强科研经费管理的科学化和规范化,发挥科研经费的最大效益。
To maximize the vitality of scientific innovation,the country has launched a series of policies of“delegating power,strengthening regulation,and improving services”while increasing fundings for scientific research.The number of scientific research tasks undertaken by universities is constantly increasing,and the scale of scientific research funding is also expanding.The risks associated with scientific research management cannot be ignored.Based on the five elements of internal control framework,this paper conducts a risk assessment at various stages of scientific research project initiation,funding expenditure and reimbursement.By optimizing services and strengthening internal controls,it aims to strengthen the scientific and standardized management of scientific research funds and brings the maximum benefit of scientific research funds into full play.
作者
代丽萍
黄小倩
DAI Liping;HUANG Xiaoqian
出处
《安徽职业技术学院学报》
2024年第1期50-53,58,共5页
Journal of Anhui Vocational & Technical College
基金
2020年度安徽省自然科学研究重点项目“‘包干制’改革下高校科研经费管理机制探索—以安徽警官职业学院为例(2020jyxm0392)”
2020年度安徽警官职业学院教学研究项目“财务风险管控视角下的高校财务内部控制框架体系构建及应用研究”。
关键词
“放管服”
内部控制
科研经费
“delegating powers,strengthening regulation,and improving srvices”
internal control
scientific research funds