高校科研经费内部控制制度的财务探讨

高校科研经费管理是高校财务管理的一项重要内容,在高校科研经费增加、来源增多的情况下,一些学校在科研经费管理中出现了制度不健全、职责与权限不明、管理监督力度不够等问题。为了解决这些问题,应从健全制度、明确管理职权、加大日常管理与监督等方面加强科研经费的财务管理,达到提高科研经费的使用效益,确保科研工作健康发展的目的。

A Financial Study on Internal Control System of Scientific Research Funds in University

The management of scientific research funds is an important part of financial management in universities.With the increase in both the amount and financial source of scientific research funds,there appeared in some schools such problems as imperfect system,undefined responsibility and authority,as well as poor supervision in their management.In order to enhance the efficiency of funds utilization and to ensure the healthy development of scientific research,the schools need to strengthen the financial management of scientific research funds by perfecting the system,defining clearly the responsibility and authority,and reinforcing supervision and management.