进一步加强科研单位科研经费管理使用的思考和建议

SUGGESTIONS ON HOW TO IMPROVE SCIENTIFIC FUND MANAGEMENT IN RESEARCH ORGANIZATIONS

关键词:  科研经费 管理使用 建议

Key words:  research fund  management  suggestion

摘要:

近些年来，随着财政科技投入的持续增加，加大科研经费监督力度，提高科研经费管理使用的规范性和效率性已经成为国家行政主管部门和科研单位共同面临的重大任务和挑战。文章结合科研单位实际，从完善科研经费管理体制、强化科研单位法人责任意识和科研人员自律意识、加强重点支出环节内部控制、提升科研单位财务保障能力、提高内部审计监督质量、加大外部审计监督力度等方面提出了一些建议和对策。

Abstract:

In these years, with the continuously increasing of financial investment, national administrations and research organizations are facing some problems and challenges of improving supervision on fund performance to increase efficiency and normalization of the research funds. Based on facts of research organizations, the article provided some suggestions on how to tackle the problems, such as polishing research fund management mechanism, increasing awareness of representative of legal entities and research staff members, and emphasizing internal key point control on payment and supervision and external audit supervision, etc.