CAJ | 학술논문

目前，科研经费在高校收入所占比重逐年增加，但在科研经费管理方面存在诸如预算编制不合理、转移、经费挪用滥用、经费大量结余、绩效评价机制缺失等一系列影响科研经费使用效率的问题，文章就以上问题进行分析，提出了强化二级学院和结余经费的管理、加快科研项目信息系统和预算管理系统对接、加强内部审计监督、加强科研经费评价机制建设等一系列提高科研经费使用效率的措施。
목전，과연경비재고교수입소점비중축년증가，단재과연경비관리방면존재제여예산편제불합리、전이、경비나용람용、경비대량결여、적효평개궤제결실등일계렬영향과연경비사용효솔적문제，문장취이상문제진행분석，제출료강화이급학원화결여경비적관리、가쾌과연항목신식계통화예산관리계통대접、가강내부심계감독、가강과연경비평개궤제건설등일계렬제고과연경비사용효솔적조시。
At present,the proportion of research funding in university revenues increasing year by year,but there are unreasonable problems,such as improper budget,transfer and misappropriation of funds abuse,surplus funds,lack of performance evaluation and a series of deletions affecting the efficient use of research funds. This paper analyses the above issues,propose to strengthen the second colleges and the balance of funds management,accelerates research information systems and budget management system docking ,strengthens the internal auditing and supervision , enhances research funding construction and a series of evaluation mechanisms to improve efficiency of research funding.