科学事业单位财会监督信息化研究

Research on the Informatization of Financial and Accounting Supervision in Scientific Institutions

关键词:  科学事业单位  财会监督  信息化

Key words:  Scientific institutions  financial and accounting supervision informatization

摘要:

科学事业单位作为国家科技创新体系的重要组成部分，发挥着推动科技进步以及促进人才培养等关键作用。党的十八大以来，科学事业单位承担的科研项目和经费总额均不断增长，涉及的经费来源呈现多样化，包括财政拨款、科研项目专项资金、社会捐赠等，科学事业单位如何合理合规的使用经费，提升资金使用效能备受公众关注。在此背景下，本文从科学事业单位出发，归纳了目前财会监督存在制度体系不完整、信息化水平较低、监管重点与改革要求不匹配,以及财会监督人员素质有待加强的问题,提出通过建立健全财会监督制度体系,构建一体化信息系统，充分发挥大数据技术提升财会监督效能，提高财会监督人员信息化素养等途径,构建与科研事业单位相匹配的监督体系，为科学事业单位科研创新、健康稳定发展保驾护航。

Abstract:

As an important part of the national science and technology innovation system, scientific institutions play a key role in promoting the progress of science and technology and promoting the of talents. Since the 18th National Congress of the Communist Party of China, the total amount of scientific research projects and funds undertaken by scientific institutions has increased year by year and the sources of funds involved have shown diversification, including financial appropriations, special funds for scientific research projects, social donations, etc. How scientific institutions use funds reasonably and in with regulations and improve the efficiency of the use of funds has attracted much public attention. Against this background, this paper focuses on public scientific institutions, summarizing current challenges in financial oversight: an incomplete institutional framework, low levels of informatization, misalignment between regulatory priorities and reform requirements, and the need to enhance the competence of financial oversight personnel. It proposes pathways to build a robust oversight system suited to research institutions by establishing a sound financial oversight framework, creating an integrated information system, leveraging big data technology to enhance oversight effectiveness, and improving the digital literacy of oversight personnel. These measures aim to provide reference points for safeguarding the innovative endeavors and ensuring the healthy,stable development of public scientific institutions.