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科研项目经费预算管理的难点是既要符合国家科研管理制度、财务规章制度,又适应科研项目研究的实际需要,所以健全与完善科研项目经费预算精细化管理,是高职院校财务管理、科研管理的一项重要任务。本文针对科研项目经费预算管理存在的问题,提出了高职院校科研项目经费预算管理的建议:一是合理编制预算,实现预算精细化;二是强化预算控制,实现执行精细化;三是健全监督机制,实现控制精细化;四是构建评价体系,实现绩效精细化。
Difficulties in budget management of scientific research projects are not only in line with the national scientific research management system, financial rules and regulations, but also to adapt to the actual needs of research projects, improve and refine the budget of scientific research project budget management, is the higher vocational colleges financial management, scientific research An important task of management. In this paper, according to the existing problems in the budget management of scientific research projects, the paper puts forward some suggestions on how to manage the budget of scientific research projects in higher vocational colleges. One is to formulate the budget rationally and make the budget finer; the other is to strengthen the budget control and realize the fine execution; Supervise the mechanism and realize the fine control; the fourth is to construct the evaluation system and realize the fine performance.