CAJ | 학술논문

科研经费是高等学校开展科学研究的资金保障,但存在着使用效率偏低的问题。科研经费财务管理应从分级管理、预算管理、支出管理、资产管理、结账管理等方面加强制度建设,形成一个制度约束、过程控制与结题审计三环节紧密联系的管理模式,以实现尽其所用之目的。
과연경비시고등학교개전과학연구적자금보장,단존재착사용효솔편저적문제。과연경비재무관리응종분급관리、예산관리、지출관리、자산관리、결장관리등방면가강제도건설,형성일개제도약속、과정공제여결제심계삼배절긴밀련계적관리모식,이실현진기소용지목적。
Scientific research fund is the security of scientific research at colleges and universities,but there exists low efficiency in its utilizing.The financial management of scientific research fund should be perfected from the aspects of classification management,budget management,expenditure management,asset management,check management,forms a mode of management combined system control,process control with concluding audit in order to make full use of funds.