财政科研项目资金管理存在的问题及对策

PROBLEMS AND COUNTERMEASURES FOR FUND MANAGEMENT OF SCIENTIFIC RESEARCH PROJECTS

关键词:  财政资金  科研  核算  规范  建议

Key words:  financial funds  scientific research  accounting  standard  suggestions

摘要:

2019年1月1日起行政事业单位全面实行《政府会计制度》，政府会计制度对科研单位承担的国家科技计划项目的资金核算进行了明确规定。随着财政科研经费不断增加，管理使用政策不断松绑，必须不断提高资金使用管理的规范性。由于科研单位经费既来自主管部门，也有来自科研合作、科技咨询等横向经费，要求在会计核算中，正确处理全成本核算与科研项目核算的关系，避免项目资金支出失真。文章从财政科研经费管理现状出发，总结了我国科研资金管理存在的深层次问题，通过项目承担单位核算管理水平的研究，剖析了存在问题的原因。同时，针对项目承担主体，从政府会计制度的角度，提出以会计核算为基础，预算管理为关键，成本控制为手段，绩效评价为导向的科研资金管理改革思路，并就建立科研项目全成本核算补偿机制，提高财政科研资金会计核算规范性和财政科研经费执行效率提出对策建议。

Abstract:

The government accounting system has been overall carried out in Administrative Institutions since January 1, 2019, which has clearly stipulated the fund accounting of national S&T planned projects undertaken by scientific research institutions. Considering the increasing financial funds of scientific research and the deregulation of related policies, it is necessary to constantly regulate the use and management of funds. The scientific research institutions are partly financed by the competent authority, scientific research cooperation and S & T consultation. Therefore, it is required to handle the relationship between total cost accounting and scientific research project cost accounting in accounting, which can avoid distortion of project capital expenditures. Based on the current state, some profound problems in fund management of scientific research projects were summarized in this study. Also, the causes of the problems were analyzed by studying the level of accounting management in undertaking unit of the projects. At the meantime, from the perspective of the government accounting system, reform recommendation of scientific research fund management was proposed based on financial accounting, budget management, cost control, and performance evaluation for the subject of the project. Moreover, some valuable suggestions were discussed on the building of compensation mechanism for total cost accounting of scientific research projects and improving the accounting standardization and executive efficiency of financial funds of scientific research.