本文關鍵詞：高�？蒲薪�(jīng)費財務管理研究　出處：《安徽大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 科研經(jīng)費 財務管理 成本核算 財務監(jiān)督 績效評價

【摘要】：當今國際競爭已經(jīng)是綜合國力的競爭,而科技創(chuàng)新成為提高國家競爭力的戰(zhàn)略重點。面對國內(nèi)外環(huán)境的復雜變化和重大風險挑戰(zhàn),我國政府也提出了建設創(chuàng)新型國家的重大戰(zhàn)略決策,并計劃大規(guī)模提高對科技的投入。高校憑借其強大的科研優(yōu)勢,獲得了越來越多的科研經(jīng)費支持。多年來,高校高度重視并認真貫徹落實國家相關政策規(guī)定,不斷提高科研經(jīng)費財務管理水平和科研經(jīng)費使用效益,產(chǎn)出了大量優(yōu)秀科研成果,為國家經(jīng)濟社會發(fā)展提供了有力支撐。 在這個大背景下,如何提高科研經(jīng)費投入產(chǎn)出效益,就成為高�？蒲薪�(jīng)費的財務管理工作追求的目標。但是,在現(xiàn)行的收付實現(xiàn)制下,高�？蒲薪�(jīng)費財務管理中普遍存在著既定財務管理目標難以實現(xiàn)的問題�？蒲薪�(jīng)費成本核算缺位,科研經(jīng)費財務監(jiān)控缺失,科研經(jīng)費浪費驚人,科研結(jié)余資金的處理缺乏規(guī)章,科研資產(chǎn)管理不夠規(guī)范,由此而造成科研經(jīng)費支出混亂、預決算編制不合理、科研資產(chǎn)流失嚴重、科研人員腐敗等問題層出不窮。 加強高�？蒲薪�(jīng)費財務管理工作,保證科研經(jīng)費使用的合法性、合理性和效益性,最終促進高�？蒲泄ぷ鞒掷m(xù)、高效、健康發(fā)展,既關系到高校改革發(fā)展工作的整體推進,同時也是高校實現(xiàn)規(guī)范化管理、促進反腐倡廉建設的緊迫要求。 本文以H大學為例,通過對H大學科研經(jīng)費財務管理的現(xiàn)狀的描述和問題的剖析,提出了解決問題的新思路。本文共分為五部分,第一部分為緒論,主要介紹研究背景,研究目的和意義,研究內(nèi)容及研究方法等。第二部分介紹了高�？蒲薪�(jīng)費的涵義及分類,對高校科研經(jīng)費財務管理目標的演進、主要內(nèi)容、方法和手段進行了概述。第三部分通過對國內(nèi)外高校科研經(jīng)費財務管理的比較歸納出可供借鑒的經(jīng)驗。第四部分對H大學科研經(jīng)費財務管理的案例研究,通過對H大學科研經(jīng)費財務管理的目標和任務的闡述以及管理現(xiàn)狀的分析,揭示其科研經(jīng)費財務管理中存在的問題,并從意識形態(tài)、制度建設、體制創(chuàng)新、手段創(chuàng)新四個方面提出解決問題的新思路。第五部分是結(jié)論與展望。 本文通過對H大學科研經(jīng)費財務管理現(xiàn)狀的描述和分析,借鑒國外高校成熟的科研經(jīng)費財務管理理念和經(jīng)驗,圍繞科研經(jīng)費財務管理目標,拓展高校科研財務管理新思路,優(yōu)化高等學�？蒲薪�(jīng)費財務管理模式,把高校科研經(jīng)費財務管理由傳統(tǒng)意義上的結(jié)果管理,擴展為事前管理、事中管理及事后管理的全過程核算控制管理系統(tǒng),以此來提高高�？蒲薪�(jīng)費的使用效率。
[Abstract]:Nowadays, international competition has become the competition of comprehensive national strength, and scientific and technological innovation has become the strategic focus of improving the national competitiveness, facing the complex changes of the domestic and foreign environment and major risk challenges. Our government has also proposed a major strategic decision to build an innovative country and plans to increase investment in science and technology on a large scale. Colleges and universities have gained more and more scientific research funding support for many years with their strong scientific research advantages. Colleges and universities attach great importance to and conscientiously implement the relevant national policies and regulations, constantly improve the level of financial management of scientific research funds and the use of scientific research funds, producing a large number of excellent scientific research results. For the national economic and social development to provide a strong support. Under this background, how to improve the benefit of input and output of scientific research funds has become the goal of the financial management of scientific research funds in colleges and universities. However, under the current cash system. In the financial management of scientific research funds in colleges and universities, there are many problems that are difficult to achieve. The cost accounting of scientific research funds is absent, the financial monitoring of scientific research funds is missing, and the waste of scientific research funds is astonishing. Because of the lack of rules and regulations and the inadequate management of scientific research assets, the expenditure of scientific research funds is confused, the preparation of budget and final accounts is unreasonable, and the loss of scientific research assets is serious. Scientific research personnel corruption and other problems emerge in endlessly. To strengthen the financial management of scientific research funds in colleges and universities, to ensure the legitimacy, rationality and efficiency of the use of scientific research funds, and ultimately to promote the sustained, efficient and healthy development of scientific research work in colleges and universities. It is not only related to the overall advancement of the reform and development of colleges and universities, but also an urgent requirement for the realization of standardized management and the promotion of anti-corruption and clean government construction in colleges and universities. This paper takes H University as an example, through describing the current situation of financial management of H University scientific research funds and analyzing the problems, put forward a new way to solve the problem. This paper is divided into five parts, the first part is the introduction. The second part introduces the meaning and classification of scientific research funds in colleges and universities, the evolution of financial management objectives of scientific research funds in colleges and universities, the main content. Methods and means are summarized. The third part through the comparison of the financial management of scientific research funds at home and abroad to sum up the experience for reference. 4th part of the financial management of H University research case study. Based on the analysis of the objectives and tasks of the financial management of R & D funds in H University and the analysis of the present management situation, the problems in the financial management of R & D funds are revealed, and the ideology, system construction and system innovation are discussed. Four aspects of means innovation put forward new ideas to solve the problem. 5th part is the conclusion and prospect. This paper describes and analyzes the present situation of financial management of R & D funds in H University, and draws lessons from the mature ideas and experiences of foreign universities in the financial management of R & D funds, and revolves around the objectives of financial management of R & D funds. To expand the new ideas of financial management of scientific research in colleges and universities, to optimize the financial management mode of scientific research funds in colleges and universities, and to extend the financial management of scientific research funds in colleges and universities from traditional result management to prior management. In order to improve the utilization efficiency of scientific research funds in colleges and universities, the whole process accounting control management system of management and post management is introduced.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G647.5

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