摘要
当前,公立医院科研经费管理存在预算编制流于形式、管理部门之间缺乏信息共享机制、经费投入与研究周期脱节、经费报销与核算粗放、结题审计不严、结余经费管理不善等问题。为此,要发挥信息化在科研经费管理中的作用、完善科研项目全过程内部控制建设、优化收支管理、规范结余经费使用、加强复合型科研经费管理人才培养,确保科研经费规范使用,提升医院科研管理水平。
At present,the management of scientific research funds in public hospitals has problems including budget preparation,lack of information sharing mechanism between management departments,outdated funding and research cycles,extensive reimbursement of funds and accounting,lax auditing,and poor management of surplus funds.To this end,we must give play to the role of informatization in the management of scientific research funds,improve the internal control construction of scientific research projects,optimize revenue and expenditure management,standardize the use of surplus funds,strengthen the training of comprehensive research funding management personnel,and ensure the standardized use of scientific research funds to promote hospital scientific research management level.
作者
陈慧
CHEN Hui(Guangxi Tumor Hospital,Nanning Guangxi 530021,China)
基金
财务视角下公立医院改革相关评价体系研究与应用（S2017102）
关键词
医院科研经费
预算编制
科研管理
hospital research funding
budget preparation
scientific research management
