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科研经费管理制度的缺陷与创新
引用本文:郑继辉. 科研经费管理制度的缺陷与创新[J]. 财会通讯, 2007, 0(5)
作者姓名:郑继辉
作者单位:安徽师范大学财务处 安徽芜湖
摘    要:本文通过对当前我国科研经费使用存在问题进行分析后认为,现行科研经费管理制度存在缺乏激励、公有产权保障不足、拨款模式及监督无效等缺陷,并从改革拨款模式、重构支出范围、强化监管等方面,提出了创新科研经费管理制度的思路,以期为改革科研经费提供参考。

关 键 词:科研经费  管理制度  缺陷  创新

The Defect and Innovation of Management System of Scientific Research Expenditure
Zheng Jihui. The Defect and Innovation of Management System of Scientific Research Expenditure[J]. Communication of Finance and Accounting, 2007, 0(5)
Authors:Zheng Jihui
Abstract:By analyzing the problems existing in the use of scientific research expenditure in China, the article shows that there exists defects in the current management system of scientific research expenditure,such as lack of inspiriting,public property ensure,mode of allocate funds and supervision inefficacy and also offers suggestions about the innovations from the aspects of reforming allocate mode,reconstructing expenditure range, consolidating supervision and management in the management system of scientific research expenditure to provide referrence for reform of scientific research expenditure.
Keywords:Scientific research expenditure Management system Defect Innovation
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