“放管服”新形势下高校科研项目结余资金管理模式的探索  

Exploration on the Surplus Funds Management Model of Scientific Research Projects in Colleges and Universities under the New Situation of “Streamline the Government, Delegate Power, and improve Government Services”

作　　者：谭洁 TAN Jie

机构地区：[1]湖南大学计划财务处

出　　处：《当代会计》2021年第22期22-24,共3页Contemporary Accounting

摘　　要：“放管服”新形势下,从“留用两年”到“不再收回”,结余资金使用自主权逐步向承担单位转移。随着科研经费管理政策的不断松绑,提高结余资金使用的安全性和有效性显得愈发重要。文章通过梳理历年结余资金相关管理政策发现,目前高校存在着结余资金存量大、经费长期挂账、单位统筹分配难等问题,并提出了建立动态监管预警机制、完善管理激励制度、规范结余资金分类管理、建立信用评价体系等管理模式,以期能够促进高校结余资金管理工作的顺利开展。Under the new situation of“ streamline the government, delegate power, and improve government services”, from “retained for two years” to“ no longer recovered”, the autonomy in the use of the surplus funds has been gradually transferred to the undertaking unit. With the continuous loosening of scientific research funding management policies, it is increasingly important to improve the safety and effectiveness of the use of surplus funds. By sorting out the relevant management policies of surplus funds over the years, this paper finds that there are some problems in colleges and universities such as large stock of surplus funds, longterm hanging of funds, difficult overall allocation of units, and so on. And this paper puts forward some management models, such as establishing dynamic supervision and early warning mechanism, perfecting management incentive system, standardizing the classified management of surplus funds, establishing credit evaluation system and so on, hoping to promote the smooth development of the management of surplus funds in colleges and universities.

关 键 词：“放管服” 盘活机制 结余资金 分类管理 动态监管 

分 类 号：G644[文化科学—高等教育学] G647.5[文化科学—教育学]