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科研经费管理成效直接影响到科研经费的使用效益。高职院校科研经费管理中存在认识、成本核算、预算编制与执行等问题,需要提高管理人员的管理水平和科研人员对科研经费的认识、健全科研经费的管理制度、完善成本核算体系、规范科研经费购置固定资产的管理、结题后及时结算、加大审计监督力度等具体对策,提高有限的科研经费的管理水平和使用效益。
The effectiveness of research funding management directly affects the use of research funding. In the management of scientific research funds in higher vocational colleges, there are problems such as cognition, costing, budgeting and implementation. It is necessary to improve the management level of management personnel and the scientific research personnel’s understanding of scientific research funds, improve the management system of scientific research funds, improve the cost accounting system, Scientific research funds The acquisition of fixed assets management, settlement after the final settlement, increase audit supervision and other specific measures to improve the limited scientific research funding management and use efficiency.