本文通过对科学基金财务管理相关文献进行归纳。研究显示,过去尤其是“十二五”以来,国家自然科学基金委员会按照财政管理的有关要求,结合基础研究规律和科学基金特点扎实稳步推进财务管理,取得了较为丰富的经验。同时,指出了科学基金财务管理存在的主要问题并进行原因分析。结合国际经验,建议编制科学基金财务管理“十三五”规划时,围绕注重过程管理等10个方面进行考虑和部署。 This article summarizes the literature about the financial management of science fund. The study shows that in the past, especially since the 12th Five-year Plan, the NSFC has gained a wealth of experience in steadily and steadily advancing financial management in accordance with the relevant requirements of financial management, in combination with the basic research rules and the characteristics of the science fund. At the same time, it points out the main problems existing in the financial management of the science fund and analyzes the reasons. Combined with international experience, it is suggested that the preparation and preparation of the “Five-Year Plan” for the financial management of the Science Fund should be considered and deployed in 10 aspects, including focusing on process management.