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科研财务管理通过运用各种经济核算方法和手段,对资金运动的各环节实施核算、管理、监督,从而提高科研经费使用效益,为科研发展提供财力保证。但目前,我国科研财务管理中还存在一些问题,影响了财务管理水平。具体表现如下:1、科研经费资本化和费用化归集管理不够完善,对无形资产研发、计量、管理不够重视。2、科研经费管理全过程没有纳入财务管理体系,科研规划、计划过程在财务管理体外循环,财务风险较高。3、财务对科研经费使用情况的账面反映与实际情况不完全一致,事前、事中和事后监督力度不够,甚至缺位。4、课题立项与经费预算过程中,缺乏科研经费的预算定额审核依
Scientific research financial management Through the use of various methods and means of economic accounting, the implementation of accounting for all aspects of the fund movement, management, supervision, so as to enhance the effectiveness of the use of research funding for scientific research and development to provide financial guarantee. However, at present, there are still some problems in the financial management of scientific research in our country, affecting the level of financial management. Specific performance is as follows: 1, capitalization of scientific research funds and fee-based collection management is not perfect, not enough attention to the development, measurement, management of intangible assets. 2, the whole process of scientific research funding management is not included in the financial management system, scientific research planning, planning process in the financial management of extracorporeal circulation, higher financial risk. 3, the financial accounts of the use of research funding reflects the actual situation is not exactly the same, in advance, during and after the supervision is not enough, or even missing. 4, the subject of the project budget and funding process, the lack of scientific research funding budget fixed audit