高校科研经费协同监管体制机制研究  

Research on System and Mechanism of Collaborative Supervision of Scientific Research Funds in Universities

作　　者：贺彩虹[1] 刘木子云 HE Cai - hong LIU Mu - zi - yun(School of Accounting, Hunan University of Commerce , Changsha, Hunan 410205)

机构地区：[1]湖南商学院会计学院,湖南长沙410205

出　　处：《商学研究》2017年第5期82-87,共6页Commercial Science Research

基　　金：湖南省科技厅软科学研究项目"高校科研经费监管体制研究"(项目编号:2015ZK3050)

摘　　要：随着高等教育的快速发展及科研经费投入与日俱增,如何加强科研经费的监管是当前高校亟待解决的现实问题。论文分析了高校在科研经费监管过程中普遍存在的问题,构建了由原则依据、实施主体、监管制度和监管机制构成的高校科研经费协同监管体制,提出了由科研经费预算协同管理机制、科研经费使用协同监管机制、科研经费绩效协同评价机制和科研经费审计协同监督机制构成的高校科研经费协同监管机制。With the rapid development of higher education and the increasing investment in scientific research, how to strengthcit the supervision of scientific research funds is a realistic problem that should be solved urgently. This paper analyzes the generally exist- ing problems in the process of supervision of research funds in universities, constructs the collaborative supervision system by principle basis, implement subject, supervision system and supervision mechanism of scientific research funds in colleges and universities, thcn puts forward the collaborative supervision mechanism jointly constructed by the collaborative management mechanism of research budget , the collaborative supervision mechanism of research fund using, the evaluation mechanism of scientific researctl funds performance and the scientific research fund audit.

关 键 词：科研经费 协同监管 体制机制 

分 类 号：F647.5[经济管理—产业经济] G644[文化科学—高等教育学]