高校科研经费管理内部控制理论与实践研究  

Research on the Theory and Practice of Internal Control of University Scientific Research Fund Management

作　　者：刘丽娟[1] LIU Lijuan(Finance Office,Department of Science and Technology,Henan University of Traditional Chinese Medicine,Henan Province,Zhengzhou 450046,China)

机构地区：[1]河南中医药大学科学技术处科研财务室,河南郑州450046

出　　处：《中国中医药现代远程教育》2021年第17期168-170,共3页Chinese Medicine Modern Distance Education of China

基　　金：河南省教育厅教育财务管理项目资助【No.2020C06】;河南中医药大学校级课题项目资助【No.2020-ZLYB-020】。

摘　　要：为了实现国家的繁荣富强,实施科教兴国的战略目标,最近几年,国家对高校科研经费的投入逐年增多,并且出台了一系列以"放管服"为核心的科研项目经费管理制度改革,对于如何既能充分调动科研人员的积极性和创造性,又能管好用好科研经费,让科研经费发挥更好的使用效益,利国利民。同时由于科研经费具有专业性较强、金额巨大等特点,监管难度相对较大,目前大多数高校科研经费的内部控制体系还不够完善,因此加强科研经费管理内部控制研究任重道远。In order to achieve the prosperity of the country,the implementation of the strategic goal of developing the country by relying on science and education,in recent years,the national investment in scientific research in colleges and universities increased year by year,and a series of scientific research project funds management system reform,for how can fully mobilize enthusiasm and creativity of science research,and to manage and use well the scientific research funds,make the use of scientific research funds play a better benefit,reasonably.At the same time,due to the scientific research funds have strong professional,huge amount of money and other characteristics,the supervision is relatively difficult,at present,most universities research funds internal control system is not perfect,so strengthen the internal control of scientific research funds management research is a long way to go.

关 键 词：高校 科研经费 内部控制体系 

分 类 号：G647.5[文化科学—高等教育学]