摘要
科研项目"重申报、轻管理"的现象日益突出,一方面是科研人员抱怨科研经费用款难,科研经费制度制定不合理;另一方面,科研经费挤占挪用、非法列支引发社会关注的科研腐败。论文从预算管理精细化的环节出发,指出目前科研经费预算管理中存在的问题,并对其预算管理精细化模式的构建进行探讨。
The phenomenon of ＂ Focus on project,Neglect management＂ on research project is becoming increasingly prominent. On one hand,the researchers complain that research funds is hard to use and research funding system is not reasonable; on the other hand,misappropriation of scientific research funds and illegal charges triggered a social concern of corruption. From the point of view of budget management, this paper points out the problems existing in the budget management of scientific research funds, and probes into the construction of the fine mode of budget management.
出处
《中小企业管理与科技》
2017年第10期35-36,63,共3页
Management & Technology of SME
关键词
高校
科研经费
预算管理
精细化
universities and colleges
scientific research funds
budget management
detailed management
