高校科研经费管理与核算存在的问题与对策

目前,高等学校各种渠道获得的科研经费越来越多,科研实力越来越强。而高校对科研经费的管理却没能同步进行,目前普遍存在着科研资金和资产流失严重,科研项目成本难以核算,科研经费使用效益不高等问题。因此,必须建立和完善科研经费效益审计,加强成本核算,实行全过程控制,防止科研资金与资产流失,建立完善奖惩和绩效考核制度。

Considerations about Management of Financial Affairs of Scientific Research Funds in Universities

At present, the scientific research funds in universities that obtained from different channels become more and more, and the scientific research ability also goes from strength to strength. However, the management of scientific research funds is not improved synchronously. Severe loss of scientific research funds and assets, difficulties on cost accounting of scientific research projects and inefficient uses of scientific research funds are ubiquitous problems at present. Therefore, it is necessary to establish and perfect the benefit audit of scientific research funds, strengthen the cost accounting, carry out the control in whole process, prevent the losing of scientific research funds and assets, set up and improve the system of rewards, penalties and performance evaluation.