浅议高校科研经费的监管

在国家经济快速发展的情况下,对高校的科技经费进行有效地监管具有十分重要的理论意义与现实意义。该文对国内外高校科研经费监管进行了概述,同时提出了目前高校科研经费监管当中存在的主要问题。     

高校科研经费财务审计质量控制及对策

近年来,随着我国众多高等院校科研实力及水平的提升,科研经费数额逐年增长,科研资金规模日益庞大,国家在加大科研经费投入的同时,着力加强了对各类科研经费的管理与控制,相继出台了一系列的管理规定和办法,以加大对科研经费的监管力度.本文将对高校科研经费财务审计的相关问题进行探讨,以期对提高高校科研经费财务审计质量有一定借鉴作用.     

基于KPI的高校科研经费财务绩效管理探析

自国家推动科技创新以来,高校作为科技创新的主阵地,国家下拨的科研经费逐年增长,这为高校科研能力的提升奠定了坚实的经济基础。然而随着高校科研经费种类增多、金额加大,高校科研经费管理也面临着新的挑战。如何有效评价高校科研经费的财务绩效,是高校财务管理工作的重要内容。文章从高校科研经费管理现状出发,构建相对合理的KPI指标评价体系,探究高校科研经费财务绩效管理的工作思路,以期进一步提升高校的科研效率及科研竞争力。     

加强财务综合监管构建高校廉政建设长效机制

近年来,在教育体制深入变革的背景下,高校腐败案件的发案率也开始呈上升趋势,形式多样的高校腐败大案时有发生.消除腐败,促进党风廉政建设已经成为高校面临的一项长期而艰巨的任务.本文深入剖析了高校在财务综合监管中存在的问题及滋生腐败的原因,提出了加强财务管理,构建高校廉政建设长效机制的具体建议和措施.对于加强财务治理,推动党风廉政建设具有十分重要的现实意义.     

浅谈加强高校科研经费管理

高校是我国科技创新体系的重要组成部分。随着高校承担的科研增长,科研经费管理中存在的问题也日益显现。目前,高校在科研经费管理上普遍存在制度不健全,管理手段落后,科研项目管理与经费管理脱节,科研经费支出混乱,科研管理费提取不规范等问题。加强高校科研经费管理,应健全科研经费管理体制,落实经济责任制,加强会计基础工作,实行科研经费项目预算管理,完善科研经费管理。     

高校科研经费管理机制探析

当前,高校在科研经费管理方面存在的问题,主要是科研项目管理与经费管理相脱节,高校科研经费支出不规范,科研经费结题报告不实,结题不结账现象普遍存在等。高校应提高及统一思想认识,制订合理科学的科研经费管理体制,完善责任制度,建立效益性评价机制,从而促进高校科研经费效益性的提高,使高校科研经费管理的更加完善,使有限的科研资金发挥出最大的效能。     

加强高校科研经费管理的新思路

本文阐述了高校科研经费管理在新形势出现的新特点,以及高校科研经费管理存在的问题,认为在建立和完善科研经费管理制度的同时,应该从加强信息化建设方面八手将制度执行、成本核算、科研资产管理等方面融入到高校科研项目管理信息系统中,达到加强高校科研经费管理的目的。     

提升高校科研经费审计质量的对策探析

高校科研经费是影响我国高校科技成果转化的直接因素,加强对高校科研经费的审计工作是保证科研经费效率的有力保障。随着高校近些年科研经费投入额的不断提高,高校科研经费审计工作面临科研经费审计流程不规范、审计手段滞后以及审计评价体系不完善等问题,因此如何强化科研经费的精细化审计不仅成为高校审计工作者所必须要思考的问题之一,也是促进我国科研经费效率最大化的重要途径。     

科研经费财务报销中存在的问题

近些年来,我国企业逐渐加大科研经费投入力度,为创新科技奠定了坚实基础。但结合实际情况来讲,在科研经费财务报销工作中存在国拨专项经费与单位自筹经费混淆、工程成本与科研经费混淆等诸多问题。基于此,文章针对上述问题进行了分析,并就如何解决这些问题,实现合理、有效的使用科研经费成展开了详全面的探讨,并提出了相应的解决措施,以期可以为相关企业科研经费管理带来借鉴和学习作用。     

浅谈如何加强国有企业财务监管工作

财务监管工作是现代国有企业内部控制,降低经营成本,防控财务风险,保证国有资产保值、增值的关键,然而目前由于各种原因的影响,我国国有企业财务监管工作仍然存在诸多问题,国有资产流失比较严重。鉴于此背景,如何加强国有企业财务监管工作,进一步完善国有资产的监督与管理已经成为各大国有企业财务管理者思考的重点。本文主要介绍了现代国有企业加强国有资产监管的重要意义,分析了当前我国国有企业在国有资产监管工作实践中存在的主要问题,并在此基础上提出了针对性的解决措施,旨在进一步完善现代国有企业财务监管机制,提高企业内部财务监管水平。     

高校教学督导工作模式创新实践

教学督导是教学质量保障体系的重要组成部分,是学校实现自我管理、自我约束、自我完善的基本教学管理制度.随着高等教育教学改革的深化,教学督导工作模式也在不断创新,包括明确工作职能、加强教学督导队伍建设、创新教学督导工作模式.     

审计委员会、董事会特征与财务呈报质量:基于中国证券市场的实证研究

Board independence and the board’s expertise characteristics are key factors influencing the quality of financial reporting. Companies, having a higher percentage of independent directors, having independent financial directors, or having an audit committee on board are more likely to generate quality accounting earnings information. Variables representing board behavior characteristics, namely, ratio of shares owned by the board, board meeting frequency within a year, and the number of independent directors holding posts concurrently in the controlling shareholder’s company, are not significantly related to the quality of financial reporting. Board meeting frequency is even abnormally negatively related to the quality of financial reporting. Translated from Guangli Pinglun 管理评论 (Business Review), 2006, (7): 49–56     

如何做好建筑工程的设计监理工作

设计费虽然只占工程全部投资的极少部分,但是,工程投资总量中绝大部分的投资由设计决定,工程设计决定着项目的建设投资,因此,做好建筑工程的设计监理工作势在必行.本文从保持设计监理部门的独立性、有效监控设计投资、有效监控设计质量、建立设计监理的激励机制四方面对设计阶段的监理工作进行了探讨.     

加强高等院校财务预算管理措施浅析

伴随着我国教育体制改革的进一步深化,高校的发展呈现出超常规的态势,教育经费来源也不再只是依靠财政或上级主管理部门拨款了,而形成了以国家财政拨款为主,采取多种形式和渠道筹集教育经费的新格局.高校经费来源的多元化趋势,使得高校的财务管理工作也面临全新的挑战,也对高校的财务预算管理有了提出了更高的要求.因此,如何在高校财务管理工作中,加强高等院校财务预算管理工作成为当前必须深入探讨的课题.     

文化资本理论对于高校学生工作的启示

本文研究文化资本理论对于高校学生工作的启示,一方面通过文化资本理论揭示学校在促成学生文化资本不平等关系中所起的同谋作用;另一方面提出高校如何在学生文化资本积累方面发挥积极作用,以促进每位学生文化资本最大化积累,促进文化资本在学生中平衡发展.     

Household characteristics and the change of financial risk tolerance during the financial crisis in the United States

This study examines how household financial risk tolerance is affected during the period of 2007 and 2009, which covered the eve and trough of the financial crisis in the United States and what types of households are associated with the change of risk tolerance. Risk tolerance is measured by two objective indicators, narrowly and broadly defined stock ownership, and a subjective indicator, risk taking attitude. Using panel data from 2007 to 2009 Survey of Consumer Finances, results show that during the financial crisis, the households in general are more risk averse, indicated by withdrawing from stock markets and holding a less risk taking attitude. In addition, Black and Hispanic households are more likely and households with higher education are less likely to withdraw from stock markets. Older households are less likely to change in risk tolerance during the financial crisis, as are richer households. The findings show panel data could generate novel results and contribute to the literature of financial risk tolerance.     

浅析金融创新理论与金融体系创新

金融创新的主要目的是为了提高金融机构竞争能力,提高金融效率、优化资源配置等。我国的金融创新应从宏观和微观两个方面同时进行,重点在于强化产权制度创新、经营体制创新、组织体系创新、金融监管创新,为金融业务和金融市场营造更广阔的发展空间。     

泉州民营企业创新的主体与金融支持探究

目前在中国民营经济的地区发展模式中,泉州民营企业经过一系列创新而超越温州的现象值得探索。在熊彼特看来,创新需要企业家精神和银行家的金融支持,但考察泉州民营企业创新的这两个因素,具有与熊彼特观点相异的特征。其中,泉州民营企业家精神的特质为:不安于现状、能忍受困苦、有学习型人格、能力排众意、怀感恩之心;泉州民营企业创新的金融支持有四种形式:1995年以前主要表现为侨资和本地民间资金;1995年之后银行资本和风险资本也逐渐发挥出效应。     

Healthy financial habits in young adults: An exploratory study of the relationship between subjective financial literacy,engagement with finances,and financial decision-making

This paper provides insights into young adults' financial habits and decision-making considerations as they enter the workforce. We use 28 semi-structured interviews with Australian university graduates to explore how their motivation to engage with personal finances and their subjective financial literacy, i.e., self-reported, support healthy financial habits. Our findings show that a young adult's social context and exposure to financial hardship rather than their financial confidence determine the health of their financial habits. We observed research participants in a romantic partnership as more focused on their future. This future focus motivates them to engage more with their finances and manifests as explicit goal setting, formal budgeting, or adherence to strict bucket systems. These insights might be useful for policymakers and educators: social context matters when designing financial health interventions, while financial education programs predominately should aim at demystifying complex long-term financial decision-making such as investments and retirement.     

Involving consumers in the work of a data linkage research unit

We describe and reflect on the work of a Consumer Panel for a data linkage research unit in Wales, and show how the members are inputting into plans for the future. Our work is centred on conducting health‐related data linkage research using anonymously linked, routinely collected data from across Wales via the Secure Anonymous Information Linkage system. In recognition of the importance of including patients and the public in health‐related research, we have established a Consumer Panel to strengthen this voice in our work, and there are currently 10 members (4 men and 6 women) from across Wales, with a range of health‐related areas of interest. A review of Panel activities was carried out after the first year, and all members were invited to provide their views via a questionnaire survey using structured and free‐text responses. Initial feedback, obtained after the first meeting, was tentatively positive, and the questionnaire survey identified practical measures for improvement and future work. We have found the Consumer Panel to be a valuable addition to our work in the rapidly growing area of data linkage research. The views of Panel members provide a positive outlook and a fresh, and sometimes unexpected, perspective on various issues. The lessons we have learned, and our experience of involving the Panel in various aspects of our work, may be of value to others seeking to work with consumers in data linkage research, to researchers in general and to consumers themselves.