CAJ | 학술논문

归纳高校科研项目预算执行与控制管理过程中存在的主要问题，从项目依托背景环境、经费执行操作流程等方面深入分析问题产生的原因，由此设计开发项目管理预算执行平台，并给出配套可行的应对策略。通过项目管理预算执行平台的协同管理与应用，实现整合分散职能、降低管理成本、减少人工耗时等目标，在预算管理的执行控制管理过程中有效获得优化执行流程、易于可控监督的管理效能，在实践中取得显著成效。
귀납고교과연항목예산집행여공제관리과정중존재적주요문제，종항목의탁배경배경、경비집행조작류정등방면심입분석문제산생적원인，유차설계개발항목관리예산집행평태，병급출배투가행적응대책략。통과항목관리예산집행평태적협동관리여응용，실현정합분산직능、강저관리성본、감소인공모시등목표，재예산관리적집행공제관리과정중유효획득우화집행류정、역우가공감독적관리효능，재실천중취득현저성효。
This paper summarized various problems existing in the scientific research project budget implementation and con -trol process and analyzed the reasons leading to these problems from the background environment and implementation of opera -tion procedure.“The project management budget execution platform” was designed and developed , which provided the com-plete feasible solutions from various angles .This platform realized the integration of dispersion function , lowered the manage-ment cost , and reduced the waste time .It effectively optimized the implementation process , and made it easy to control and manage efficiently in the budget management executive process .A remarkable improvement was achieved in practice .