“放管服”背景下科研经费财务管理研究  

Research on Financial Management of Scientific Research Funds under the Background of Decentralization

作　　者：纪海娟[1] 冯磊[2] JI Hai-juan;FENG Lei(Finance Department,Nanjing Forest Police College,Nanjing 210023,China;Scientific Research Department,Heilongjiang Academy of Forestry,Harbin 150081,China)

机构地区：[1]南京森林警察学院财务处,南京210023 [2]黑龙江省林业科学院科研处,哈尔滨150081

出　　处：《中国林业经济》2023年第4期120-123,共4页China Forestry Economics

摘　　要：从预算管理、设备采购、间接费用及劳务费支出等方面探讨科研“放管服”政策演变,针对当前科研经费管理中制度配套、绩效管理及服务意识等方面存在的问题,提出了从优化预算管理体系、完善内部控制管理及强化项目经费过程监督检查等建议。This paper discussed the evolution of the policy of“decentralization,management and service”of scientific research from the aspects of budget management,equipment procurement,overhead costs and labor expenses.It put forward suggestions from the aspects of optimizing the budget management system,improving internal control management and strengthening the supervision and inspection of the project funding process in view of the existing problems in the current scientific research fund management,such as system support,performance management and service awareness.

关 键 词：放管服 财务管理 预算管理 

分 类 号：G647[文化科学—高等教育学]