高校科研经费管理存在的风险及应对  

Risks Existing in the Management of Scientific Research Funds in Universities and Countermeasures

作　　者：邹邹 李娟 蔺玉[3] ZOU Zou;LI Juan;LIN Yu(Division of Planning,Finance and Asset Management,Chengdu Technological University,Chengdu 611730,China;Planning and Finance Division,Chengdu Medical College,Chengdu 610500,China;Finance Office,Chengdu University of Technology,Chengdu 610059,China)

机构地区：[1]成都工业学院计划财务与资产管理处,成都611730 [2]成都医学院计划财务处,成都610500 [3]成都理工大学财务处,成都610059

出　　处：《成都工业学院学报》2023年第2期38-42,共5页Journal of Chengdu Technological University

基　　金：成都工业学院重点课题(2021RW001)。

摘　　要：当前高校科研经费规模增大的同时风险也与时俱增,分析高校科研经费管理面临的风险点,并针对性地提出了优化高校科研经费管理内部控制环境、建立有效的风险评估机制、加强科研经费风险控制活动等五方面措施,对于科研经费风险控制具有较强的指导意义。At present,with the increase of the scale of scientific research funds in universities,the risks are also increasing.The risk points faced by the management of scientific research funds in colleges and universities were analyzed,and five measures targeted at optimizing the internal control environment of the management of scientific research funds,establishing an effective risk assessment mechanism,strengthening the risk control activities of scientific research funds were put forward.These measures would have strong guiding significance for the risk control of scientific research funds.And put forward five measures to optimize the internal control environment of the management of university scientific research funds,establish an effective risk assessment mechanism,strengthen the risk control activities of scientific research funds.

关 键 词：高校科研经费 风险 内部控制 

分 类 号：G647[文化科学—高等教育学]