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A高?蒲薪涃M財務管理研究

發(fā)布時間:2018-05-20 22:35

  本文選題:高校 + 科研經費; 參考:《湖南大學》2013年碩士論文


【摘要】:隨著我國創(chuàng)新型國家戰(zhàn)略的不斷推進,科學研究項目在日益增多,高等院校作為我國科學技術研發(fā)的主要場所之一,其科研項目的數量和規(guī)模會不斷擴大,高等院?蒲薪涃M財務管理是學校管理的一項重要內容,同時,科研經費財務管理的績效又直接關系著高?蒲械乃。因此充分重視高?蒲薪涃M財務管理,發(fā)現科研經費財務管理存在的問題并找出原因,積極實施加強科研經費財務管理的有效措施,并建立科學、完善的科研經費財務管理系統(tǒng),提高科研經費使用效率,成為當今高校財務管理人員所要處理的問題與挑戰(zhàn)。近年來,科研經費在高校收入總額中所占的比重節(jié)節(jié)攀升,其資金的來源也表現出多元化的趨勢。為全面落實科教興國和人才強國戰(zhàn)略,建立健全符合科研活動規(guī)律的高校內部科研經費管理體制和運行機制,調動和保護高校和科研人員的積極性、創(chuàng)造性,維護高?茖W研究秩序,營造良好科研氛圍,提升科研經費管理服務水平,提高資金使用效益,增強高?蒲心芰,促進教育科技事業(yè)科學發(fā)展、健康發(fā)展,研究高?蒲薪涃M財務管理勢在必行。 本文以A高校為研究對象,在相關理論基礎的歸納總結上,進而結合A高?蒲薪涃M財務管理存在的現實情況。深入分析其產生的主客觀原因。同時針對這些問題提出了相應改進措施——完善監(jiān)管體系,加強經費使用績效評價和審計監(jiān)督,嚴格國有資產使用和處置管理等等。旨在進一步完善高?蒲薪涃M財務管理,提高高?蒲薪涃M的使用效益。
[Abstract]:With the development of innovative national strategy, scientific research projects are increasing day by day. As one of the main places of scientific and technological research and development in China, the number and scale of scientific research projects in colleges and universities will continue to expand. The financial management of scientific research funds in colleges and universities is an important part of school management. At the same time, the performance of financial management of scientific research funds is directly related to the level of scientific research in colleges and universities. Therefore, we attach great importance to the financial management of scientific research funds in colleges and universities, find out the problems existing in the financial management of scientific research funds and find out the causes, and actively implement the effective measures to strengthen the financial management of scientific research funds, and establish a scientific approach. Perfecting the financial management system of scientific research funds and improving the efficiency of the use of scientific research funds have become the problems and challenges to be dealt with by the financial managers in colleges and universities. In recent years, the proportion of scientific research funds in the total income of colleges and universities has been rising, and the sources of their funds have shown a trend of diversification. In order to fully implement the strategy of rejuvenating the country through science and education and strengthening the country by talents, to establish and improve the internal management system and operating mechanism of scientific research funds in accordance with the laws of scientific research activities, and to arouse and protect the enthusiasm and creativity of universities and researchers, To maintain the scientific research order in colleges and universities, to create a good scientific research atmosphere, to improve the service level of the management of scientific research funds, to enhance the efficiency of the use of funds, to enhance the scientific research capabilities of colleges and universities, and to promote the scientific development and healthy development of educational science and technology It is imperative to study the financial management of scientific research funds in colleges and universities. This article takes A university as the research object, in the related theory foundation induction summary, then unifies the A university scientific research funds financial management existence reality situation. Analyze the subjective and objective reasons. At the same time, the paper puts forward the corresponding improvement measures, such as perfecting the supervision system, strengthening the performance evaluation and audit supervision of the use of funds, strictly managing the use and disposal of state-owned assets, and so on. The purpose of this paper is to improve the financial management of scientific research funds in colleges and universities, and to improve the utilization efficiency of scientific research funds in colleges and universities.
【學位授予單位】:湖南大學
【學位級別】:碩士
【學位授予年份】:2013
【分類號】:G647.5

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