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The Research On The Management Of University Scientific Research Funds

Posted on:2017-02-04Degree:MasterType:Thesis
Country:ChinaCandidate:W M WuFull Text:PDF
GTID:2347330488450925Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, national research investment has been highlighted at a rapid growth rate of 20% annual year. In 2012, national research investment exceeded one trillion for the first time,reaching to 1.024 trillion. In China, universities have more than a quarter of the total number of researchers, at the same time, 61.7% of the state key laboratories and 35.3% of the national engineering(technology) research centers are set up in universities. Universities play an important role in national scientific research, which should not be overlooked. Therefore, university scientific research funds are increasing rapidly. On the one hand more and more scientific research funds provide necessary material guarantee for university scientific research, on the other hand, the difficulty of university financial management is increasing. The loopholes in the management of university scientific research funds continue to appear, part of academic misconduct exposed by the media shocked the public. So the management of scientific research funds has become one of the hot issues of public concern. Although our country has issued the relevant rules and regulations to restrict and guide the use of scientific research funds, something unreasonable remains existing. So how to improve the management level of scientific research funds, how to use scientific research funds reasonably and efficiently to serve for university scientific research, how to prevent and eliminate illegal acts in the process of using scientific research funds have already become the urgent problems most universities need to solve.The management of university scientific research funds needs the coordination of research administration office, finance department, fixed assets management office and other internal departments of universities. Research administration office is responsible for the research project, mid-term examination and so on, cooperating with finance department guiding project leader preparing budget. Finance department is responsible for financial management and guiding the rational use of scientific research funds. At the end of project, finance department assist the audit. Fixed assets management office is responsible for recording the related fixed assets and the intangible assets. Audit office is responsible for the inspection, supervision and audit of scientific research funds. The management of scientific research funds is a systematic project, only by the relevant departments perform their duties, can the scientific research funds be managed well.To illustrate problems better, this paper chooses A university as an example to explore the management of scientific research funds. Based on literature reviews and investigation practice, firstly, I collect A university's basic information, then conduct a comprehensive analysis on its management problems through comprehensive budget, performance audit and performance evaluation. It shows that A's scientific research funds management problems concentrate on narrow funds sources, unreasonable expenditure and concluding without checkout and so on, which result from imperfect budget, imperfect audit supervision, and the lack of management consciousness of research funds. Learning from advanced experience of domestic and international scientific research funds management, I think it's necessary to improve awareness of scientific research funds management, to strengthen budget management, to implement of a combination of incentives and disincentives incentive system and to establish a network information platform for scientific research funds management.This paper discusses the management of university scientific research funds in A university. The purpose is to raise awareness of university scientific research funds management, enhance the management level of university scientific research funds and urge the majority of researchers to make a correct, normative, efficient use of scientific research funds. Through A university's analysis, this paper has reference value for the same universities.
Keywords/Search Tags:university, scientific research funds management, budget
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