我国高校科研经费管理主要问题与对策分析  

Major problems and countermeasures analysis of Chinese colleges and universities' research fund management systems

作　　者：吕海蓉[1] 张海平[1] 

机构地区：[1]南京邮电大学财务处,江苏南京210023

出　　处：《南京邮电大学学报（社会科学版）》2013年第4期121-124,共4页Journal of Nanjing University of Posts and Telecommunications(Social Science Edition)

基　　金：南京邮电大学人文社会科学研究基金项目"绩效评价与高校科研经费管理研究"(NYS211016)

摘　　要：科研经费作为高校一项重要的经济来源,对高校各项事业发展起到了举足轻重的作用。然而近年来由于科研经费管理制度的不完善,致使高校的科研经费管理出现了经费使用信息失真、预决算不相符、经费流失严重等一系列问题,可以从统一科研经费管理办法、建立弹性经费预算制度、引入第三方预算评价机制、建立科研经费管理信息化平台、加快经费绩效评价体系建设等方面加强高校科研经费的监督和管理。Being an important financial source for colleges and universities, research funds have played a vital role in various development programs. However, problems occur in recent years due to unreasonable research fund management systems and deficient supervision and evaluation mechanism. All of these have led to distorted fund use information, irreconcilable budgeting and final accounts and serious fund losses. To strengthen the supervision and management of colleges and universities＇ research funds, it is suggested to take such countermeasures as unif- ying management rules, establishing flexible budgeting systems, introducing a third party budgeting evaluation mechanism, building a management information platform as well as accelerating the construction of research fund performance appraisal system.

关 键 词：高校 科研经费 管理制度 

分 类 号：G647[文化科学—高等教育学]