高校科研经费管理问题研究

发布时间：2018-05-27 09:14

本文选题：科研经费管理 + 高校　；参考：《苏州大学》2016年硕士论文

【摘要】：科研经费是一个国家科学技术发展的重要保证和基本条件,是科研活动赖以正常进行的决定性物质基础。随着我国的教育事业不断发展,教育规模愈加扩大,我国高校在科学研究领域扮演着十分重要的角色。大批高科技人才为高校带来了大量科研经费,与此同时,由于我国高校科研经费管理一直以来存在着一定的弊端,科研经费大量流失、利用率低等问题层出不穷。分析现行科研经费管理模式的利弊,结合高校实际特点,加强对高校科研经费使用的管理,探索适合高等学校现行发展趋势的科研经费管理模式,保证科研项目有序而高效地进行,已势在必行。本文通过对我国科研发展情况和高校科研经费管理现状的分析,分析并总结了我国高校科研经费管理中存在的问题及成因,再以地方省属高校S大学为例,概述其近年来的科研发展情况和科研经费管理现状,再以其中一个863重大科研项目的科研经费相关数据为依据,分析了S大学科研经费管理中存在的问题和成因;最后提出了高校科研经费管理优化的对策,即完善科研经费的管理办法与管理体制,提高高校财务管理水平,明确成本核算方式,借鉴发达国家的高校科研经费管理先进经验,建立动态预算、全成本核算相结合的科研经费管理评估体系,以期对高校科研经费管理问题的解决提供参考。
[Abstract]:Scientific research funding is an important guarantee and basic condition for the development of science and technology in a country. It is the decisive material basis for scientific research activities. With the continuous development of education and the increasing scale of education in China, colleges and universities play a very important role in the field of scientific research. A large number of high-tech talents bring to universities and colleges. At the same time, there have been some disadvantages in the management of scientific research funds in our universities and colleges, and there are many problems in the management of scientific research funds. The advantages and disadvantages of the current scientific research funds management model are analyzed. The advantages and disadvantages of the current research funds management model are analyzed. It is imperative that the scientific research fund management mode of the current development trend of the school to ensure the scientific research projects to be carried out orderly and efficiently. This paper analyzes and summarizes the existing problems and causes in the management of scientific research funds in our universities through the analysis of the development of scientific research in China and the current situation of the management of scientific research funds in the universities and colleges, and then the local provincial colleges and universities are S big. As an example, the research development and the current situation of scientific research funds management in recent years are summarized. Based on the data related to scientific research funds of one of the 863 major scientific research projects, the problems and causes in the management of scientific research funds in S university are analyzed. Finally, the Countermeasures for optimizing the management of scientific research for scientific research are put forward, that is, to improve the management of scientific research funds. To improve the level of financial management, to improve the level of financial management in Colleges and universities, to clear the way of cost accounting, to draw lessons from advanced experience in the management of scientific research funds in developed countries, to establish a scientific research fund management evaluation system combined with dynamic budget and total cost accounting, in order to provide reference for the solution of the management of scientific research funds in Colleges and universities.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G647.5

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