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随着高校科研实力不断增强、参与各类科研活动越来越多,科研经费占高校总经费的比重越来越大,科研经费核算存在的问题已成为影响高校科研经费使用效益和财务管理水平、制约高校发展的一个重要因素。因此,必须改革高校科研经费核算制度,建立严格的管理责任制,逐步提高科研经费核算水平。
With the increasing scientific research strength of universities and colleges, more and more people participate in various scientific research activities, the proportion of scientific research funds in the total funds of colleges and universities is increasing, the problems existing in the scientific research funds accounting have become the influential factors for the utilization of scientific research funds and financial management in universities, Restricting the development of colleges and universities is an important factor. Therefore, we must reform the university research funding accounting system, establish a strict management responsibility system, and gradually raise the level of scientific research funding.