| 高校横向科研项目风险管理 |
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| 引用本文： | 王志永. 高校横向科研项目风险管理[J]. 大连民族学院学报, 2010, 12(2): 149-152 |
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| 作者姓名： | 王志永 |
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| 作者单位： | 大连民族学院,计划财务处,辽宁,大连,116605 |
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| 基金项目： | 国家民委科研基金资助项目(09DL04) |
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| 摘 要： | 目前高校横向科研项目及收入逐年大幅增长,结合科研管理工作中存在的问题,对横向科研项目风险管理进行探讨。在违约风险防范方面提出制度防范、合同防范、建立风险准备金制和加强支出管理等措施。在纳税管理方面,强调高校必须依法缴纳与横向科研收入相关的各种税费,避免高校负担不必要的罚款和滞纳金损失,并对税负承担问题进行了论述。
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| 关 键 词： | 横向科研项目 项目风险管理 项目纳税管理 |
Risk Management of Universities' Horizontal Research Projects |
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| WANG Zhi-yong. Risk Management of Universities' Horizontal Research Projects[J]. Journal of Dalian Nationalities University, 2010, 12(2): 149-152 |
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| Authors: | WANG Zhi-yong |
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| Affiliation: | Division of Planned Financial Affairs;Dalian Nationalities University;Dalian Liaoning 116605;China |
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| Abstract: | Considering year-after-year substantial increase in universities' horizontal research projects and their incomes in China,the paper,targeted at problems with project management,probes into risk management of universities' horizontal research projects.In terms of precautions against default risk,it comes up with such measures as institutional precaution,contractual precaution,risk reserve requirement and stricter control of expenditure,and with regards to tax management,it stresses that universities should p... |
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| Keywords: | horizontal research projects risk management of projects tax management of projects |
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