作　　者： (夏菁）;

机构地区： 武汉纺织大学

出　　处： 《财会通讯（上）》 2017年第9期53-56,共4页

摘　　要： 本文先分析了高校科研项目经费管理的常规模式,并发现其存在科研经费预算与实际实施存在较大差异、科研经费报销存在违规现象等问题。随后,我们对常规模式进行了改革,提出在立项层次执行预算编制适当性评估、制定预算调整范围;在执行层次实施项目与经费整合管理、加强内部审计的实时监督、财务人员对科研预算变更进行适当审查;在结题层次实施成果向实务界转化、科研团队绩效激励制度等经费管理新型模式。 This paper first analyzes the regular mode of funding management of scientific research projects in colleges and universities,and finds that there are big differences between the budget of scientific research and the actual implementation,and there are irregularities in reimbursement of scientific research funds.Then,we have reformed the conventional model,proposed the implementation of the budget at the project level to assess the appropriateness of the budget,adjust the scope of the budget;in the implementation of the implementation of the project and funding integration management,to strengthen the internal audit real-time supervision,financial staff on the budget changes appropriate Review;in the final level of the implementation of the results to the practice of transformation,research team performance incentive system and other new models of funding management.

关 键 词： 高校 多层次科研经费 管理模式