| 摘要: |
| 课题财务验收是以课题预算书、课题结题审计报告和课题财务验收申请报告及相关经费管理制度为依据,对课题经费管理和使用情况进行评价。财务验收是课题验收的前提,财务验收结果是课题绩效评价的重要组成部分,是今后课题立项和预算安排的重要参考依据。文章针对课题财务验收中涉及的要点,分析了 “十一五”国家科技计划课题财务验收的几个问题。 |
| 关键词: 科技经费 财务验收 问题 |
| DOI： |
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| ISSUES ON THE FINANCIAL ACCEPTANCE OF "ELEVENTH FIVE-YEAR" NATIONAL SCIENCE AND TECHNOLOGY PLAN PROJECTS |
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Wang Xiufang
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(Institute of Agricultural Resources and Regional Planning, Chinese Academy of Agricultural Sciences, Beijing 100081)
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| Abstract: |
| The financial acceptance takes project budgets, audit reports, the financial application reports and related financial management system as a basis for the assessment of management and use of research funds. Financial acceptance is the premise on which the acceptance of project is based, financial acceptance result is an important part of project evaluation that will serve future budget arrangements and project establishment. Aiming at the main financial key points involved in the project acceptance, this paper analyzed the main issues of the financial acceptance of "Eleventh Five-Year" National Science and Technology Plan. |
| Key words: :Science and technology funds Financial acceptance Issues |
