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以预算为核心的全方位经费监管是我国为提高财政科研经费的使用效率而采取的重要举措,但实际效果不尽如人意,其主要原因在于科研与财务、预算与核算相互脱节。本文从理论上阐述了利用现代会计系统较为完善的设置、准则和内在规律,尤其是其内部潜在的制约机制,建立科研项目预算-核算反馈体系的可行性;同时,结合工作实践,提出了该体系建立的基本条件和有效运行的基本要求,为规范和提高科研经费的使用及效率提供了一个具有理论基础和良好可操作性的应用框架。
The all-around regulation of funds with the budget as the core is an important measure taken by our country to improve the efficiency of the use of financial research funds. However, the actual results are not satisfactory. The main reason is that research and finance, budgeting and accounting are out of line with each other. This paper elaborates in theory how to make use of the more perfect settings, rules and internal rules of modern accounting system, especially its internal potential restraint mechanism, and establishes the feasibility of the research project budgeting-accounting feedback system. At the same time, combining the work practice, The basic conditions for the establishment of the system and the basic requirements for effective operation provide an application framework with theoretical basis and good operability for standardizing and improving the use and efficiency of research funding.