地方高校在科研经费管理方面存在着经费来源及性质界定不清、经费管理制度不健全、缺乏有效监管、经费支出不规范、缺乏经费成本核算所需必要条件等问题。地方高校必须根据新制度细化科研经费分类,切实健全科研经费管理制度、加强相关部门之间配合,规范科研经费的支出、保证会计信息,推进成本核算、真实反映科研项目成本。 Local colleges and universities in the research funding management there are unclear sources of funding and the nature of the definition of funds management system is not perfect, the lack of effective regulation, non-standard expenditure, the lack of funding necessary for cost accounting and other issues. Local colleges and universities must refine the classification of scientific research funds according to the new system, conscientiously perfect the management system of scientific research funds, strengthen coordination among relevant departments, standardize the expenditures for scientific research, ensure accounting information, promote cost accounting and truly reflect the research project costs.