高校科研专项经费管理与会计科目设置匹配性问题的探讨

摘要

This paper compared the budget items and the expenditure items of Fundamental Research Funds for Universities, then pointed out the mismatch problems of them and analyzed on the reasons. First, the contents of budget item were not scientifically compiled and had problems in real operation. Second, the finan⁃cial management and project management of research funds were not consistent. In order to solve the mismatch⁃es between financial management and accounting title, we must give guidance to the research funding budget, establish independent accounts of scientific research funds, built reasonable accounting subjects, and use inde⁃pendent accounting modes, and so on.%通过对高校科研专项经费预算科目与经费会计支出科目的比较，发现二者之间存在不匹配的问题。产生这些问题的原因在于：一是科研申报立项时经费预算科目编制内容不科学、可操作性差，二是科研经费在财务管理与科研项目管理中出现脱钩现象。要解决高校科研专项经费管理与会计科目设量不匹配的问题，就要加强对科研经费预算编制的指导、设立科研经费独立账户、合理设置会计科目及对科研经费进行单独归集核算，以完善对高校科研专项经费的管理。