随着我国高等教育事业的蓬勃发展,高等院校逐渐承担起了越来越多的科研项目,各级单位对科研投资呈现逐年增长趋势。与此同时,高校科研经费管理过程中也凸显出一些新的问题,比如预算管理粗放,管理制度不健全,经费使用与预算不符等现状。本人针对高校科研经费管理和使用中普遍存在的问题进行探讨,以提高科研经费的使用效益。 With the vigorous development of our country’s higher education, institutions of higher learning gradually assume more and more scientific research projects, and the investment in scientific research at all levels shows an increasing trend year by year. In the meantime, some new problems have also been highlighted in the process of scientific research funding in universities, such as the extensive budget management, the imperfect management system, the discrepancy between the use of funds and the budget. I discussed the common problems in the management and use of scientific research funds in universities in order to improve the use efficiency of research funds.