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论文编号：	7923
作者编号：	2120132900
上传时间：	2015/12/8 18:13:26
中文题目：	B大学纵向科研经费支出控制研究
英文题目：	Research on the expenditure control of the longitudinal research funding in B University
指导老师：	边泓
中文关键字：	科研经费；经费支出管理；事前控制；内部控制
英文关键字：	Scientific Research Fund；Expenditure Management；Prior Control； Internal Controls
中文摘要：	随着社会的发展，一个国家的综合国力由科学技术水平所衡量。随着国家政治、经济、教育文化体制的改革，国家越来越重视科技方面的发展和科研经费的投入。在国家从事科技创新的所有机构中，高等院校是核心单位，因此国家每年都在提高对高校的投资。随着高校科研收入的不断增加而导致的经费管理方面的问题也随之出现。为保证科研经费充分用于科研活动，那么解决高校科研经费管理过程中出现的问题也迫在眉睫。因为这不仅关系到我国科研经费运用的合理性，也关系到科技事业的进步，更为关键的是保证高校科研经费支出进入规范化阶段。能否充分有效的利用科研经费，评价指标是经费在科研活动中是否存在浪费现象。 本文主要采用案例分析法，对B大学的纵向科研经费支出过程中所出现的问题进行研究。首先，结合国内外对于科研经费管理的研究现状作为基础，结合高校的科研经费内涵、科研经费管理的机制以及预算管理理论、委托代理理论、内部控制理论、信息披露等作为指导，对B大学在科研经费管理方面的基本情况进行介绍；其次通过选取B大学某项自然科学基金的执行情况，分析在此科研经费执行过程中产生的问题及其问题出现的原因并提出相应的解决措施，加强内部控制。主要包括加强对课题负责人在预算编制方面的培训，升级财务信息系统并对经费的开支范围和开支范围科目下的具体金额进行控制，升级短信系统，构建信息沟通平台，加强科研经费支出管理，使得经费的控制由事后控制逐渐转变为事前和事中控制来保证经费合法、合规、合理的使用；最后，本文根据经费的执行结果构建评价考核机制，主要内容包括构建考核机制的原则和作用以及选取的考核指标和指标分配比重。 本文主要根据B大学科研经费支出时出现的问题进行分析研究，不仅有利于保证经费的合法、合理、合规的支出，更有利于提高经费的使用效率，节约资源实现资源的优化合理配置。
英文摘要：	The development of science and technology has become the important mark of the comprehensive strength of the country. With the reformation of the national political, economic and educational system, the state pays more and more attention to the development of science and technology and the innovation of technology and the increase of investment. Because the University has become a significant role of innovation of state, the research about the management of funds in Colleges and universities has been seen the most important issue. The funds not only relates to the use of scientific research funds in our country whether these are effective and whether the progress of science and technology has promoted , but the main is whether the university scientific research funds management has entered the standardization and normalized stage and can promote the use efficiency of scientific research funds. This paper mainly adopts case analysis method, The writer study B University longitudinal research expenditures which has existed some questions. First of all, on the basis of the combination of domestic and foreign research situation for the management of funds for scientific research , combined with the connotation of scientific research funds in the colleges and universities, scientific research funds management mechanism and the budget management theory, principal agency theory, internal control theory, information flawed theory, the author introduce the basic situation of B University in the management of scientific research funds, then, Take for example the implementation of a natural science fund of B University, The author analysis the problems which produced in the process of enforcement of funds and The author puts forward corresponding solving measures. Firstly, solving these problems need to strengthen the internal control: including strengthening the responsibility of the subject in the budget preparation training, upgrading the financial information system and the specific amount of funds to control the budget. Secondly, solving these problems need upgrade SMS system, and build information communication platform to strengthen the management of funds. The purpose is to make the control of funds gradually changing, from post-action control to prior control to ensure the legal, compliance, reasonable use of funds. This paper mainly based on the analysis of the problems in the B university scientific research funds, not only can guarantee the legitimate, reasonable, and the expense of the fund, but also can make for improve the efficiency of the fund, and save the resources, finally achieve the optimal allocation of resources.
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