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科研经费管理是高校财务管理的一项关键内容,是开展科研工作的必要基础与有效支撑,伴随着我国创新驱动发展战略的提出,近年来各院校逐渐增进科研经费投入,科研经费呈多元化增长态势。在科技体制改革的新形势下,怎样有效改变科研经费管理乱象、规范支出范围、扩充使用效益,成为亟待解决的问题。文章以陕西省属X大学为例,阐述、剖析了高校科研经费管理现状,针对高校科研经费管理方面存在的问题,以精细化管理为理念,从构建全成本核算体系、加强人力资本补偿、完善考评问责机制等多角度提出解决措施,以期为提高科研经费管理效率提供理论指导。
Scientific research funding management is a key component of university financial management, which is the necessary foundation and effective support for scientific research. Along with the innovation-driven development strategy of our country, colleges and universities have gradually increased investment in research funding and diversified research funding Growing trend. Under the new situation of science and technology system reform, how to effectively change the chaos of scientific research funding management, standardize the scope of expenditure, and expand the use efficiency has become an urgent issue to be solved. Taking Shaanxi Province X University as an example, the article analyzes and analyzes the current situation of scientific research funding management in colleges and universities, aiming at the existing problems in scientific research funding management in colleges and universities. With the concept of meticulous management, this paper constructs a full cost accounting system, strengthens the human capital compensation and perfection Appraisal accountability mechanisms and other multi-angle solutions to solve, in order to improve the efficiency of research funding management to provide theoretical guidance.