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近年来,随着科学技术的发展、国家财政收入的增加,我国加大了对科研经费的投资力度。但是,对于科研事业单位而言,由于科研经费的内部控制缺乏完善性、控制与管理的重点缺乏清晰性、控制主体的责任缺乏明确性,导致内部监督与控制机制流于形式、内控缺乏严格执行、内部控制存在盲点等,造成事业单位科研经费财务管理问题日益突出。本文将就我国科研事业单位科研经费的财务管理现状进行深度剖析,并探寻完善科研事业单位科研经费财务管理的有效途径,为促进我国科研事业单位的发展奠定基础。
In recent years, with the development of science and technology and the increase of national financial revenue, China has increased its investment in scientific research funds. However, for the research institutions, due to the lack of internal control of scientific research funding, the lack of clarity on the key points of control and management, the lack of clarity on the responsibility of the controlling entities, the lack of clarity in internal control and oversight mechanisms and the lack of strict implementation of internal controls , There are blind spots in internal control, etc., causing the financial management problems of scientific research funds of public institutions becoming increasingly prominent. This article will conduct an in-depth analysis on the status quo of financial management of scientific research funds in scientific research institutions in our country, and explore effective ways to improve the financial management of scientific research funds in scientific research institutions, so as to lay the foundation for the development of scientific research institutions in our country.