高校科研经费监管中存在的问题及对策

高校科研经费管理是高校管理的一项重要内容,科研项目经费管理的水平和程度直接制约着科研管理水平。高校科研经费管理面临着科研项目在预算初始就严格细化,预算的刚性过强,阶段性的预算调整申请无人受理,在结题审计时出现差异即被认定违规等问题,科研经费管理过程中忽视了科研活动本身具有的不确定性和不可预见性。因此,有必要构建完整系统的高校科研经费管理体系,提高科研经费的使用效率,积极推动高校科研项目实行全成本核算。

Problems and Countermeasures of Scientific Research Funds Management in Universities

One of the important administrations in universities is the management of scientific research funds. The administrative level and extent of these funds directly restrict the supervision quality of the scientific research projects. The managers of scientific research funds usually face the following problems. Research projects are categorized stricdy at the primary stage of budgets. Budgets are characterized with inflexibility and strictness. The application of periodical budget adjustment isn＇t coped with. What＇s more, the auditing difference in the final appraisal and acceptance of a project will be regarded as a violation of regulations. As a result, it＇ s necessary to establish an integrated management system of scientific research funds, improve the efficiency of the funds and actively improve the cost accounting of a project to be fully fulfilled.