公益性行业科研专项财务管理的实践与思考  

Practice and Thinking of Financial Management of Research Projects in Non-profit Sectors

作　　者：庄磊[1] 白钰[1] 张峰[1] 金丽国[1] 杨扬[1] 

机构地区：[1]天津市国土资源和房屋管理研究中心,天津300042

出　　处：《科技管理研究》2013年第13期124-126,172,共4页Science and Technology Management Research

基　　金：国土资源部公益性行业科研专项"北方地区村庄土地复垦整理关键技术研究与示范"(201111015)

摘　　要：针对公益性行业科研专项经费项目在财务管理中的特点,从项目承担单位的角度对项目经费在使用中出现的开支与预算不符、执行效率不高以及监督权限不足等问题及成因进行分析。在此基础上,在加强预算编制、强化经费使用依据、改善项目管理机制和建立专家咨询机制方面给出合理化建议,以期为优化公益性行业科研专项的财务管理提供参考。For the characteristic of research projects in non - profit sectors, the paper points out some problems in special funds management from the position of unit in charge, such as deviation between expenditure and budget, low efficiency of special funds and shortage of superintendence. Based on the analysis of reasons, there are several suggestions in improving the financial management of research projects in non- profit sectors, such as strengthening budget, warrants of special funds use, optimization of the mechanism of project management and establishment of committee of experts.

关 键 词：科学学与科技管理 公益性行业 专项经费 财务管理 

分 类 号：G322[文化科学] F275[经济管理—企业管理]