部属高校科研经费管理问题研究——以A高校为例

论文总字数：24507字

目 录

摘要·······················································1

Abstract···················································2

1 绪论····················································3

1.1　研究背景和意义·························································3

1.1.1　研究背景·························································3

1.1.2　研究意义·························································3

　1.2 文献综述·······························································3

1.2.1　国内相关研究·····················································3

1.2.2 国外相关研究·····················································4

1.2.3 研究述评·························································5

1.3 研究思路与方法·························································5

1.3.1 研究思路·························································5 1.3.2 研究方法·························································5

1.4 本文的创新点···························································5

1.5 研究框架·······························································6

2　相关理论概述············································6

2.1　相关概念界定···························································6

2.1.1　部属高校·························································6

2.1.2　高校科研经费·····················································6

2.1.3　高校科研经费管理·················································7

2.2 高校科研经费管理的相关理论·············································7

2.2.1　预算管理理论·····················································7

2.2.2　绩效管理理论·····················································7

3　A高校科研经费管理现状··································8

3.1 A高校概况·····························································8

3.1.1　基本情况·························································8

3.1.2　A高校科研经费管理机构············································8

3.2 A高校科研经费收支情况·················································9

3.2.1 A高校科研经费收入情况···········································9

3.2.2 A高校科研经费支出情况··········································10

4 A高校科研经费管理存在的问题···························11

4.1 预算管理不到位························································11

4.1.1 预算编制不科学·················································· 11

4.1.2 预算执行偏离计划················································12

4.1.3 预算考核制度不完善··············································12

4.2 激励机制不健全 ·······················································13

4.2.1 间接费用支出不合理··············································13

4.2.2 劳务费支出不合理················································13

4.3 结余经费管理松散······················································14

4.3.1 “结题不结账”现象严重············································14

4.3.2 结余经费的使用比较混乱··········································14

5　完善A高校科研经费管理的建议···························14

5.1　加强预算管理··························································14

5.1.1 提高预算编制的科学性············································14

5.1.2 科研经费支出应严格按预算执行····································15

5.1.3 建立预算考核机制················································15

5.2　完善激励机制··························································15

5.2.1 间接补偿应更倾向于激励··········································15

5.2.2 完善劳务补偿机制················································16

5.3　加强课题结余经费管理··················································16

5.3.1 加强结题结账管理················································16

5.3.2 明确结余经费用途，加强结余管理···································16

6　结语···················································17

参考文献··················································17

致谢······················································19

部属高校科研经费管理问题研究——以A高校为例

石晓

, China

Abstract: In recent years, the country has accelerated the pace of implementing innovation-driven development strategies and continuously increased its investment in university research funding. The scientific research cause in universities has achieved fruitful results. At the same time, the state has also issued a series of documents to promote the reform of "distribution and management services" to further strengthen the management of scientific research funds in universities and promote the formation of a dynamic technology management mechanism. This article starts with the clarification of budget management theory and performance management theory. Taking a subordinate college-A college as an example, combined with the specific circumstances of A colleges and universities, this paper analyzes that budget management in the management of scientific research funds in A universities is not in place and management of balance funds is loose. Specific problems such as imperfect performance incentive mechanisms have been put forward, and measures to improve the management of scientific research funds in colleges and universities have been proposed in three areas: improving the scientific nature of budget management, strengthening the management of project balance funds, improving incentive mechanisms, and performance evaluation systems. This will provide reference for the management of scientific research funds in other universities.

Keywords: subordinate universities; research funds; management

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