摘要
经费预算是项目未来执行、检查、审计的重要依据,编制科研项目经费预算是项目在立项、设计阶段的一项重要任务,但由于存在科研项目的不确定性、编制人员专业局限、财务人员参与度不高、预算定额不确定等难点,导致科研项目经费预算编制中出现预算编制结构、比例不合理,编制说明不详细、信息量不足等问题。为进一步提高科研项目经费预算编制质量,提出了通过加强预算编制重要性认识、发挥职能部门组织宣贯作用、规范定额标准等途径来规范预算编制的建议。
Budget is the important basis for future execution, inspection and audit of a project. Formulation of budget for technology project is an important task during the stages of project launch and design. However, there are some difficult things in this aspect, such as uncertainty of technology project, limited professional knowledge owned by personnel working at budget, inadequate involvement by finance department and uncertain quota in the budget, leading to a number of problems related to formulation of budget for technology projects, such as unreasonable structure and proportion, specifications for formulation not in detail, and inadequate amount of information. To further improve the quality of budget formulation for technology projects, this article proposes some measures to standardize budget formulation, such as highlighting the importance of budget formulation, bringing the functional departments into full play, and making the criteria for quota.
出处
《石油科技论坛》
2013年第4期19-21,70,共3页
PETROLEUM SCIENCE AND TECHNOLOGY FORUM
基金
中国石油天然气集团公司科技项目"科技项目经费预算编制研究"(合同号:06-03A-01-01-01)
关键词
科研项目
经费预算
编制
质量
technological projects, budget, formulation, quality
