CAJ | 학술논문

科研经费作为高校一项重要的经济来源，对高校各项事业发展起到了举足轻重的作用。然而近年来由于科研经费管理制度的不完善，致使高校的科研经费管理出现了经费使用信息失真、预决算不相符、经费流失严重等一系列问题，可以从统一科研经费管理办法、建立弹性经费预算制度、引入第三方预算评价机制、建立科研经费管理信息化平台、加快经费绩效评价体系建设等方面加强高校科研经费的监督和管理。
과연경비작위고교일항중요적경제래원，대고교각항사업발전기도료거족경중적작용。연이근년래유우과연경비관리제도적불완선，치사고교적과연경비관리출현료경비사용신식실진、예결산불상부、경비류실엄중등일계렬문제，가이종통일과연경비관리판법、건립탄성경비예산제도、인입제삼방예산평개궤제、건립과연경비관리신식화평태、가쾌경비적효평개체계건설등방면가강고교과연경비적감독화관리。
Being an important financial source for colleges and universities, research funds have played a vital role in various development programs. However, problems occur in recent years due to unreasonable research fund management systems and deficient supervision and evaluation mechanism. All of these have led to distorted fund use information, irreconcilable budgeting and final accounts and serious fund losses. To strengthen the supervision and management of colleges and universities＇ research funds, it is suggested to take such countermeasures as unif- ying management rules, establishing flexible budgeting systems, introducing a third party budgeting evaluation mechanism, building a management information platform as well as accelerating the construction of research fund performance appraisal system.