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科学技术是国家发展的第一生产力,进行科技创新也是保障国家社会经济可持续发展的动力。因此,科研经费也是科研创新的基本保障,是科研活动得以顺利实施的物质基础。随着我国高等教育事业的不断发展,我国高校所承担的科研项目逐渐增加,由此而带来的科研经费每年都在大幅提升。对高校科研经费的管理直接关系着科研的效果、水平。因此,本文将就高校纵向科研经费预决算与核算的衔接问题进行探讨。
Science and technology are the primary productive forces for national development. Scientific and technological innovation is also the driving force for ensuring the sustainable development of the country’s society and economy. Therefore, scientific research funding is also the basic guarantee for scientific research and innovation, which is the material basis for the smooth implementation of scientific research activities. With the continuous development of higher education in our country, the number of scientific research projects undertaken by universities in our country has been gradually increasing. As a result, the funding for scientific research has risen dramatically every year. The management of university research funding is directly related to the effectiveness and level of scientific research. Therefore, this article will discuss the connection between the budgetary appropriation and the accounting of longitudinal research funds in universities.