The Management Of Fund Of Scientific And Technological Research Of American Research Universities

The university's strong research capacity is not only a solid foundation for providing high-quality education,but also a necessary requirement for building a country which is drivend by innovation.Abundant fund of scientific and technological research is a pivotal driving force for American universities to improve their capability of scientific and technological research.In order to give full play to the driving role of the fund,it is necessary to establish and improve a manage mechanism of scientific and technological research which is both scientific and efficient,to enhance the using efficiency of the fund,and to increase the output rate of scientific and technological research achievements further more.In the past decades,research universities have contributed a lot of scientific and technological research achievements to America.In order to facilitate the scientific and technological research of universities,various groups in America have sponsored fund to research universities actively.Meanwhile,a series of laws have been promulgated to protect the management of fund of scientific and technological research of universities.American universities are all cost accounting units.The scientific and technological research project funding department not only sponsors the direct costs in the implementation process of the project,but also compensates the indirect costs incurred by the universities through the indirect cost allocation system.In order to facilitate the accounting of scientific and technological research costs,the federal government issued management principles of the scientific and technological research cost which are applicable to universities,and clearly distinguished the direct and indirect costs that can be reimbursed in scientific and technological research activities,as well as the costs that are not allowed to be reimbursed.Budget management is the core of the management of fund of scientific and technological research.For many years,American research universities have insisted on implementing the cost-based budget management model,and emphasize that the project cost should be controlled strictly in accordance with actual budget on the basis of detailed cost categories.Under the scientific and reasonable management structure of fund of scientific and technological research,an informationalized,professional and programmatic budget management mode has gradually be formed up.In order to ensure the sunlight and transparency in the using progress of the fund of scientific and technological research in research universities,and to urge both parties to clarify their rights and obligations,the use of the fund of scientific and technological research must be supervised in the whole process and in all aspects.So America research university collaborate with the legislative institution,the administrative department and the scientific and technological research credit system to form a scientific and technological research funds audit and supervision mode which has combined internal work and external work,and is both multi-level and multi-type at the same time.In American universities,the service and supervision of the fund of scientific and technological research are of the same importance.And the steady flow of scientific and technological research output of research universities are closely related to the mature management system of the fund of scientific and technological research.It is of great significance to improve the inadequacies and optimizing the management mode of the fund of scientific and technological research in Chinese universities by referring to the successful experience of American research universities in combination with the actual situation in Chinese universities.