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近年来,我国高校科研收入大幅提升,但经费管理使用违规现象突出,如何加强科研经费管理成为国家财政和科技管理部门面临的一个重要课题。提升科研经费管理水平必须从制度入手,从根本上改变当前不适宜的科研经费管理方式,必须切实践行项目负责人负责制,简化支出审批手续;建立科研经费会计制度和财务制度,为科研经费从预算会计制度的束缚下松绑;要制定科研项目绩效评价体系等各类适应科研规律的管理办法,让财务人员、科研人员在具体工作中有章可循、有据可依、有路可走。
In recent years, the income of university research in our country has risen sharply, but the phenomenon of violation of fund management has been highlighted. How to strengthen the management of scientific research funding has become an important issue for the state finance and science and technology management department. To improve the management level of research funding must start from the system to fundamentally change the inappropriate management of scientific research funds, we must earnestly implement the project responsibility system, simplifying expenditure approval procedures; the establishment of scientific research funding accounting system and financial system for scientific research funding From the constraints of the budget accounting system loosened; to develop scientific research project performance evaluation system and other types of management methods to adapt to scientific research, so that financial officers and researchers in the specific work of the rules, evidence-based, the way to go .