基于业务协同的科研项目经费内部控制系统的构建  

Building an Internal Control System of Scientific Research Project Funds Based on Business Collaboration

作　　者：张德杨[1] ZHANG Deyang(Henan Provincial Institute of Scientific&Technical Information,Zhengzhou Henan 450003)

机构地区：[1]河南省科学技术信息研究院,河南郑州450003

出　　处：《河南科技》2020年第28期28-30,共3页Henan Science and Technology

基　　金：河南省科技信息研究院2018年度基本科研业务费项目“科研项目内部控制机制研究和实现”(201802)。

摘　　要：科研项目经费是科研活动顺利开展的经济保障,科研项目经费内部控制系统的构建与运行有效性直接决定科研项目经费的安全顺畅使用。本文根据内部控制规范要求,从总体要求、建设内容和功能设计等方面探讨构建基于业务协同的科研项目经费内部控制系统,将科研项目经费内部控制嵌入系统之中,规范科研项目经费收支行为,保障科研事业健康发展。Scientific research project funds are the economic guarantee for the smooth development of scientific re⁃search activities.The construction and operation effectiveness of an internal control system of scientific research proj⁃ect funds directly determine the safe and smooth use of scientific research project funds.According to the require⁃ments of internal control standards,this paper discussed the construction of the internal control system of scientific research project funds based on business collaboration from the aspects of overall requirements,construction content and function design.It embedded the internal control of scientific research project funds into the system,standard⁃ized the income and expenditure behavior of scientific research projects,and ensured the healthy development of sci⁃entific research.

关 键 词：业务协同 科研项目经费 内部控制 

分 类 号：TP315[自动化与计算机技术—计算机软件与理论]