摘要
近年来,高校科研经费预算管理工作存在着预算人员业务素质低、预算编制不准确、预算执行不严格、对科研经费缺乏控制力以及预算考核制度不健全等问题。为加强高校科研经费管理,保证资金使用效率,高校应建立健全科研经费预算制度,强化科研人员责任意识,科研经费的使用要严格按照预算规定执行,加强经费监督审计,建立绩效考核制度。
In recent years, management of scientific research budget at colleges and universities has been challenged by less-qualified planners, inaccurate budgeting, relaxed budget implementation, and defected oversight system. Colleges and universities should improve scientific research budget system and increase efforts to audit expenditures while holding scientists and researchers accountable for spending in accordance with the particulars of the budget and establishing performance evaluation system. In this way, colleges and uni- versifies could effectively manage hinds for seientifie research and ensure efficiency of capital use.
出处
《商业经济》
2013年第22期115-116,共2页
Business & Economy
关键词
高校
科研经费
预算管理
现状
对策
colleges and universities, scientific research funds, budget management, status quo countermeasures
