高校科研专项经费管理与会计科目设置匹配性问题的探讨  

A Study on the Matching Problems Between the Management of Higher Education Institutions Scientific Research Funds and the Accounting Subject Setting

作　　者：余永恒[1] 陈守英[1] 蔡洪川[1] 

机构地区：[1]韩山师范学院财务处,广东潮州521041

出　　处：《韩山师范学院学报》2015年第3期103-108,共6页Journal of Hanshan Normal University

基　　金：韩山师范学院科研资助项目(项目编号:WY201308);潮州市哲学社会科学"十二五"规划项目(项目编号:2013-A-08)

摘　　要：通过对高校科研专项经费预算科目与经费会计支出科目的比较,发现二者之间存在不匹配的问题.产生这些问题的原因在于:一是科研申报立项时经费预算科目编制内容不科学、可操作性差,二是科研经费在财务管理与科研项目管理中出现脱钩现象.要解决高校科研专项经费管理与会计科目设量不匹配的问题,就要加强对科研经费预算编制的指导、设立科研经费独立账户、合理设置会计科目及对科研经费进行单独归集核算,以完善对高校科研专项经费的管理.This paper compared the budget items and the expenditure items of Fundamental ResearchFunds for Universities, then pointed out the mismatch problems of them and analyzed on the reasons. First, thecontents of budget item were not scientifically compiled and had problems in real operation. Second, the finan-cial management and project management of research funds were not consistent. In order to solve the mismatch-es between financial management and accounting title, we must give guidance to the research funding budget,establish independent accounts of scientific research funds, built reasonable accounting subjects, and use inde-pendent accounting modes, and so on.

关 键 词：高校 科研专项经费 管理 会计科目 匹配性 

分 类 号：F833.1[经济管理—金融学]