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由于目前在高校存在财务人员和科研人员之间缺乏沟通、科研项目预算与高校会计核算口径不够统一、科研预算编制不符合财务管理要求等问题,导致在实际工作中财务人员与科研人员在科研经费核算方面出现认识上的偏差甚至产生矛盾。那么,如何解决此类问题?笔者认为,可从以下方面着手:1.邀请财务人员参与项目经费编制和审核工作科研项目经费预算编制的科学性、合理性直接影响着其是否能顺利实施。
Due to the current lack of communication among financial officers and researchers in universities, the lack of unified caliber of scientific research projects and the accounting caliber of colleges and universities, and the non-compliance of scientific research budgets with the requirements of financial management, etc., resulting in the fact that financial and scientific personnel There are even some contradictions in accounting deviation. So, how to solve such problems? The author believes that the following aspects: 1. Inviting financial staff to participate in the preparation and review of project funding scientific research project budget preparation directly affect the scientific and reasonable budget for its smooth implementation.