摘要
近些年,随着医院科研经费投入的不断增加,科研项目经费的核算与管理成为医院财务管理的重要内容。新《医院会计制度》的颁布实施,改变了以往医院科研经费在"往来科目""基金科目""收入科目"等核算的混乱局面,进一步明确了医院科研收支的会计处理。但在实际管理过程中笔者发现:科研经费管理职责不明权限不清、预算执行不及时、科研经费购置设备存在浪费现象、科研项目经费管理存在信息孤岛等问题。笔者通过对上述问题的剖析,提出了相应的合理化建议,确保科研经费规范使用,不断提高资金使用效益,提升科研管理水平。
In recent years, with the increasing number of hospital scientific research fund input, the accounting and management of sci-entific research project funds became the important content of hospital financial management. The promulgation and implementation of thenew Hospital Accounting Syetem changed the mess of'income and expense account','fund subject'and'income subject'of former hospi-tal scientific fund accounting, further clarified the accounting process of hospital scientific income and expense. In the practical manage-ment process, it was found: management responsibility of scientific research funds was not clear, budget implementation was not timely, theequipments purchased by scientific research funds had waste status and information isolated island existed in the management of scientificproject funds. Through analyzing the former problems, it proposed corresponding reasonable suggestions, ensure the regular usage of scien-tific research funds, gradually promote the efficiency of fund usage and improve scientific management level.
出处
《中国卫生经济》
北大核心
2015年第11期83-85,共3页
Chinese Health Economics
关键词
医院
科研经费
经费管理
hospital
scientific research funds
fund management
