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一、企业科技计划专项资金管理存在的问题1.项目申报问题。科技计划专项资金一般具有无偿资助的性质,所以很多企业为了争取到科技专项资金,提高项目立项的成功率,集中大量人力、物力、财力来从事科技计划项目的申报工作。同时,因为申请时间紧迫,许多项目前期立项论证不够充分、项目任务书制订不够合理,本来可以暂缓立项的项目却匆匆上马,为项目最终失败埋下了隐忧。部分企业为了提高成功率或持续获得资金资助,甚至将同一个项目多头申报或者变换名称重复申报。2.会计核算问题。企业申请到的科技计划专项资金属于财政拨款,须遵循财政专项资金的管理制度和核算办法。
First, the enterprise science and technology special fund management problems 1 project reporting problems. Special funds for science and technology projects generally have the nature of gratuitous grants. Therefore, in order to win special funds for science and technology and increase the success rate of project projects, many enterprises concentrate a large amount of manpower, material and financial resources on the declaration of science and technology projects. At the same time, because of the application time is tight, many projects early stage project feasibility study is not sufficient, the project task book is not developed properly, the project could have suspended the project hastily launched, laying the hidden trouble for the eventual failure. Some enterprises in order to increase the success rate or continue to receive funding support, even the same project to declare long or duplicate name change declaration. Accounting issues. The special funds for science and technology projects that an enterprise applies for belong to the financial appropriation and shall follow the management system and accounting methods for special funds for finance.