论文部分内容阅读
目前,我国各大高校科研经费的管理呈现出异常混乱的现状,常常会出现“私有化”等方面的现象。因此,在很大程度上增大了科研经费的合理化管理与监督,同时也严重阻碍了我国高校科研经费的使用效率。本研究基于审计视角,首先探讨了高校科研经费执行预算过程中存在的问题,然后提出了具体的解决措施与应对办法,旨在为当前高校科研经费的合理化、规范化管理提供依据。
At present, the management of research funding in major universities in our country presents the current situation of abnormal chaos, often resulting in such phenomena as “privatization” and so on. Therefore, it has greatly increased the rational management and supervision of scientific research funds, and seriously hindered the efficiency of the use of scientific research funds in Chinese universities. Based on the audit perspective, this study first explores the problems existing in the implementation of the budget of scientific research funds in colleges and universities, and then puts forward specific solutions and countermeasures to provide the basis for the rationalization and standardization of scientific research funding in universities.