加强和改进高等学校科研经费管理的思考

科研经费是高等学校收入的重要组成部分，科研经费管理是学校财务管理的重要内容，是提高科研经费使用效率的关键环节，也是高等学校可持续发展的经济基础。高等学校科研经费管理存在经费来源多元化导致经费管理复杂性、项目管理与经费管理严重脱节、学校对科研经费管理重视不够、国家没有统一的科研经费管理规章制度等主要问题，加强和改进科研经费管理，优化项目管理和经费管理机制，不断完善经费管理制度，建立健全科研经费管理责任制，做好科研经费的会计核算，强化审计监督和绩效考核。

On Strengthening and Improving the Funds Administration of Scientific Research in College and Universities

Funds of research are an important part of university revenue. The funds administration of research is an important part of university financial management, a key link in improving the use efficiency of the funds of research, and an economic foundation for colleges and universities to realize sustainable development. The existing main problems in the funds administration of research in colleges and universities are pointed out, such as complications of the funds administration caused by diversified funding channels, severe separations of project management from financial management, the university authorities＇ failure in attaching much importance to the funds administration of research, no unitary rules and regulations made by the state for the funds administration of research, etc. Suggestions oriented towards strengthening and improving the funds administration of research of college and universities are made, such as optimizing the mechanisms for project management and financial management, continuously perfecting the financial administration system, establishing and completing the responsibility system for the funds administration of research, doing well the work of accounting, and strengthening auditing and supervision, and performance appraisal as well.