A高校科研经费财务管理研究

发布时间：2018-05-20 22:35

本文选题：高校 + 科研经费　；参考：《湖南大学》2013年硕士论文

【摘要】：随着我国创新型国家战略的不断推进,科学研究项目在日益增多,高等院校作为我国科学技术研发的主要场所之一,其科研项目的数量和规模会不断扩大,高等院校科研经费财务管理是学校管理的一项重要内容,同时,科研经费财务管理的绩效又直接关系着高校科研的水平。因此充分重视高校科研经费财务管理,发现科研经费财务管理存在的问题并找出原因,积极实施加强科研经费财务管理的有效措施,并建立科学、完善的科研经费财务管理系统,提高科研经费使用效率,成为当今高校财务管理人员所要处理的问题与挑战。近年来,科研经费在高校收入总额中所占的比重节节攀升,其资金的来源也表现出多元化的趋势。为全面落实科教兴国和人才强国战略,建立健全符合科研活动规律的高校内部科研经费管理体制和运行机制,调动和保护高校和科研人员的积极性、创造性,维护高校科学研究秩序,营造良好科研氛围,提升科研经费管理服务水平,提高资金使用效益,增强高校科研能力,促进教育科技事业科学发展、健康发展,研究高校科研经费财务管理势在必行。本文以A高校为研究对象,在相关理论基础的归纳总结上,进而结合A高校科研经费财务管理存在的现实情况。深入分析其产生的主客观原因。同时针对这些问题提出了相应改进措施——完善监管体系,加强经费使用绩效评价和审计监督,严格国有资产使用和处置管理等等。旨在进一步完善高校科研经费财务管理,提高高校科研经费的使用效益。
[Abstract]:With the development of innovative national strategy, scientific research projects are increasing day by day. As one of the main places of scientific and technological research and development in China, the number and scale of scientific research projects in colleges and universities will continue to expand. The financial management of scientific research funds in colleges and universities is an important part of school management. At the same time, the performance of financial management of scientific research funds is directly related to the level of scientific research in colleges and universities. Therefore, we attach great importance to the financial management of scientific research funds in colleges and universities, find out the problems existing in the financial management of scientific research funds and find out the causes, and actively implement the effective measures to strengthen the financial management of scientific research funds, and establish a scientific approach. Perfecting the financial management system of scientific research funds and improving the efficiency of the use of scientific research funds have become the problems and challenges to be dealt with by the financial managers in colleges and universities. In recent years, the proportion of scientific research funds in the total income of colleges and universities has been rising, and the sources of their funds have shown a trend of diversification. In order to fully implement the strategy of rejuvenating the country through science and education and strengthening the country by talents, to establish and improve the internal management system and operating mechanism of scientific research funds in accordance with the laws of scientific research activities, and to arouse and protect the enthusiasm and creativity of universities and researchers, To maintain the scientific research order in colleges and universities, to create a good scientific research atmosphere, to improve the service level of the management of scientific research funds, to enhance the efficiency of the use of funds, to enhance the scientific research capabilities of colleges and universities, and to promote the scientific development and healthy development of educational science and technology It is imperative to study the financial management of scientific research funds in colleges and universities. This article takes A university as the research object, in the related theory foundation induction summary, then unifies the A university scientific research funds financial management existence reality situation. Analyze the subjective and objective reasons. At the same time, the paper puts forward the corresponding improvement measures, such as perfecting the supervision system, strengthening the performance evaluation and audit supervision of the use of funds, strictly managing the use and disposal of state-owned assets, and so on. The purpose of this paper is to improve the financial management of scientific research funds in colleges and universities, and to improve the utilization efficiency of scientific research funds in colleges and universities.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

【参考文献】