摘要
长期以来,高校科研经费内部会计控制在高校日常科研管理活动中没有得到应有的重视,导致科研腐败逐渐滋生。通过分析高校科研经费内部会计控制存在的问题及原因,提出高校科研经费内部会计控制的具体控制目标,并围绕控制目标归纳出高校科研经费内部会计控制的三要点。
Internal accounting control of scientific research fund （IACSRF） in China＇s colleges and universities has never received proper attention in university daily scientific research management activities for a long time, which causes the scientific research corruption to multiply gradually. Problems and causes existing in university IACSRF are analyzed to forward specific control targets of IACSRF in colleges and universities and propose three main points of university IACSRF based on control objectives.
出处
《福建农林大学学报（哲学社会科学版）》
2012年第3期91-93,共3页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
基金
福建省教育科学"十二五"规划课题(FJCGGJ11-042)
福建农林大学青年教师科研基金项目(2009059)
关键词
高校
科研经费
内部会计控制
university
scientific research fund
internal accounting control
