高校科研经费财务管理研究

发布时间：2018-01-10 22:02

本文关键词：高校科研经费财务管理研究　出处：《安徽大学》2013年硕士论文　论文类型：学位论文

【摘要】：当今国际竞争已经是综合国力的竞争,而科技创新成为提高国家竞争力的战略重点。面对国内外环境的复杂变化和重大风险挑战,我国政府也提出了建设创新型国家的重大战略决策,并计划大规模提高对科技的投入。高校凭借其强大的科研优势,获得了越来越多的科研经费支持。多年来,高校高度重视并认真贯彻落实国家相关政策规定,不断提高科研经费财务管理水平和科研经费使用效益,产出了大量优秀科研成果,为国家经济社会发展提供了有力支撑。在这个大背景下,如何提高科研经费投入产出效益,就成为高校科研经费的财务管理工作追求的目标。但是,在现行的收付实现制下,高校科研经费财务管理中普遍存在着既定财务管理目标难以实现的问题。科研经费成本核算缺位,科研经费财务监控缺失,科研经费浪费惊人,科研结余资金的处理缺乏规章,科研资产管理不够规范,由此而造成科研经费支出混乱、预决算编制不合理、科研资产流失严重、科研人员腐败等问题层出不穷。加强高校科研经费财务管理工作,保证科研经费使用的合法性、合理性和效益性,最终促进高校科研工作持续、高效、健康发展,既关系到高校改革发展工作的整体推进,同时也是高校实现规范化管理、促进反腐倡廉建设的紧迫要求。本文以H大学为例,通过对H大学科研经费财务管理的现状的描述和问题的剖析,提出了解决问题的新思路。本文共分为五部分,第一部分为绪论,主要介绍研究背景,研究目的和意义,研究内容及研究方法等。第二部分介绍了高校科研经费的涵义及分类,对高校科研经费财务管理目标的演进、主要内容、方法和手段进行了概述。第三部分通过对国内外高校科研经费财务管理的比较归纳出可供借鉴的经验。第四部分对H大学科研经费财务管理的案例研究,通过对H大学科研经费财务管理的目标和任务的阐述以及管理现状的分析,揭示其科研经费财务管理中存在的问题,并从意识形态、制度建设、体制创新、手段创新四个方面提出解决问题的新思路。第五部分是结论与展望。本文通过对H大学科研经费财务管理现状的描述和分析,借鉴国外高校成熟的科研经费财务管理理念和经验,围绕科研经费财务管理目标,拓展高校科研财务管理新思路,优化高等学校科研经费财务管理模式,把高校科研经费财务管理由传统意义上的结果管理,扩展为事前管理、事中管理及事后管理的全过程核算控制管理系统,以此来提高高校科研经费的使用效率。
[Abstract]:Nowadays, international competition has become the competition of comprehensive national strength, and scientific and technological innovation has become the strategic focus of improving the national competitiveness, facing the complex changes of the domestic and foreign environment and major risk challenges. Our government has also proposed a major strategic decision to build an innovative country and plans to increase investment in science and technology on a large scale. Colleges and universities have gained more and more scientific research funding support for many years with their strong scientific research advantages. Colleges and universities attach great importance to and conscientiously implement the relevant national policies and regulations, constantly improve the level of financial management of scientific research funds and the use of scientific research funds, producing a large number of excellent scientific research results. For the national economic and social development to provide a strong support. Under this background, how to improve the benefit of input and output of scientific research funds has become the goal of the financial management of scientific research funds in colleges and universities. However, under the current cash system. In the financial management of scientific research funds in colleges and universities, there are many problems that are difficult to achieve. The cost accounting of scientific research funds is absent, the financial monitoring of scientific research funds is missing, and the waste of scientific research funds is astonishing. Because of the lack of rules and regulations and the inadequate management of scientific research assets, the expenditure of scientific research funds is confused, the preparation of budget and final accounts is unreasonable, and the loss of scientific research assets is serious. Scientific research personnel corruption and other problems emerge in endlessly. To strengthen the financial management of scientific research funds in colleges and universities, to ensure the legitimacy, rationality and efficiency of the use of scientific research funds, and ultimately to promote the sustained, efficient and healthy development of scientific research work in colleges and universities. It is not only related to the overall advancement of the reform and development of colleges and universities, but also an urgent requirement for the realization of standardized management and the promotion of anti-corruption and clean government construction in colleges and universities. This paper takes H University as an example, through describing the current situation of financial management of H University scientific research funds and analyzing the problems, put forward a new way to solve the problem. This paper is divided into five parts, the first part is the introduction. The second part introduces the meaning and classification of scientific research funds in colleges and universities, the evolution of financial management objectives of scientific research funds in colleges and universities, the main content. Methods and means are summarized. The third part through the comparison of the financial management of scientific research funds at home and abroad to sum up the experience for reference. 4th part of the financial management of H University research case study. Based on the analysis of the objectives and tasks of the financial management of R & D funds in H University and the analysis of the present management situation, the problems in the financial management of R & D funds are revealed, and the ideology, system construction and system innovation are discussed. Four aspects of means innovation put forward new ideas to solve the problem. 5th part is the conclusion and prospect. This paper describes and analyzes the present situation of financial management of R & D funds in H University, and draws lessons from the mature ideas and experiences of foreign universities in the financial management of R & D funds, and revolves around the objectives of financial management of R & D funds. To expand the new ideas of financial management of scientific research in colleges and universities, to optimize the financial management mode of scientific research funds in colleges and universities, and to extend the financial management of scientific research funds in colleges and universities from traditional result management to prior management. In order to improve the utilization efficiency of scientific research funds in colleges and universities, the whole process accounting control management system of management and post management is introduced.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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