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In recent years, as China's booming economy, university research with the government, enterprises have gradually close cooperative links, more and more research projects undertaken, research funding also will be substantial growth, recently, the number of research funding How many colleges and universities has become a measure of the strength of an important condition. However, how to strengthen the management of research funding is a serious problem faced by many colleges and universities, widespread poor management effectiveness research funding from the government to the universities, are actively exploring the rational management of the system, so that both the rational use of research funding can stimulate the enthusiasm of researchers to create more social value.
近几年，随着我国经济的蓬勃发展，高校科研与政府、企业的合作联系也逐渐紧密，所承担的科研项目越来越多，科研经费也随之大幅度的增长，近来，科研经费数量的多少已成为衡量高校实力的一个重要条件。然而，如何加强科研经费的管理是目前许多高校面临的严峻问题，科研经费管理有效性差普遍存在，从政府到高校，都在积极探索合理管理的制度，使科研经费既能合理的使用又能激发科研工作者的积极性，创造更多的社会价值。
First, the current problems in the management research funding
第一当下科研经费管理存在的问题
(一) does not regulate research funding budgeting
（一）科研经费预算编制不规范
Currently, the state expenditure in research subjects, fixed budget and other aspects have not worked out the science budget quota system standards, researchers are not financial officers, budget concept of weak, only the fight for research funding research budget as part of one of the pre-feasibility investigation is not in place, without adequate research and scientific estimates, the preparation of the budget is not accurate, the contents of the budget is not comprehensive, based on past experience and the estimated budget data fill list, the lack of forward-looking, rational and normative requirements.
目前，国家在科研项目支出科目、预算定额等方面还没有制定出科学系统的预算定额标准，科研人员并非财务人员，预算观念淡薄，只把科研预算作为争取科研经费的环节之一，前期可行性调查不到位，不进行足够的调研和科学的测算，编制出的经费预算不准确，预算内容不全面，凭以往的经验和估计填列出预算数据，缺乏前瞻性、合理性和规范性要求。
(Two) the lack of comprehensive and accurate costing
Teaching and research funds of funds of funds from different sources, when in use, according to the provisions included in their costs, but in practice it is often difficult strictly accurate accounting of the costs will be. Most university researchers teaching, research two posts, research and teaching are closely linked, for experimental teaching materials research experiments are often used, for example, teaching the use of fixed assets for research fees, engaged in scientific research Use of utilities and other expenses not included in the cost of research, but all are charged to operating expenses in education; researchers disproportionate extraction allowances, gratuities; when the reimbursement, the invoice line items listed in the case does not match with the actual expenditure ; the expenditure on labor costs, under the guise of fictitious persons or as a student research assistants taking subsidies, making it difficult to achieve a realistic project cost accounting principles. Higher costs of research projects only partially be compensated from the research funding, research costs serious misappropriation or diversion of the school's education expenses.
(Three) the internal management and oversight mechanisms are inadequate.
Prevalent in university research funding management and supervision mechanism is not perfect, special audit of research funding, saying the spending unreasonable, or even illegal Tiaozhang. Some researchers, in order to avoid management fees paid, will fight to the lateral affiliated units outside research funding, school funding to escape regulation; others appear to cover gold, with plenty of bills inconsistent with the actual reimbursement, such as hospitality, transportation fees; many projects knot does not check out, quite a long time after the project is completed within several project leaders also continue to use the balance of funding for research projects incurred costs, lax management of funds for the balance.
Therefore, the effectiveness of university research funds pervasive problem of poor management, the management of research funding to explore ways and means to improve scientific research has become, to ensure scientific quality of the key. Only by strengthening the management of research funding in order to use rational allocation, give full play to the effectiveness of the existing research funding.
Second, the impact factors of university research funding management
University research funding management effectiveness factors are varied, you want to effectively manage research funding, from the following aspects need to be improved.
(A) preparation of scientific and rational budget management system
University research funding budget management, research management department shall, financial management, project leader prepared tripartite collaboration is more scientific and reasonable. Research management department should develop a unified research funding budget management system, develop a reasonable, workable budget process, as well as research programs budgeting and description of research funding budgeting principles, preparation requirements, preparation of regulations put forward specific requirements, improve budget enforceability. Scientific research personnel, research funding of the budget, should adhere to the principle of seeking truth from facts. Specific budget requirements based on research studies reported in the book task. Budget to the entire research process may occur for all costs, including direct and indirect costs for the budget, in accordance with the principle of full costs, and the budget will be reported to the school finance, research management department. On the financial sector and accountants, it should be early intervention research projects, and provide timely accounting services for accounting supervision so that researchers receive timely financial information to support the preparation of a more scientific and reasonable budget.
(Two) to establish and perfect the full cost accounting system and regulate the use of research funding
According to teach Choi [2005] No. 11 document states, "the project management fees, personnel expenses and operating costs of expenditure is the expenditure on research and rational part, the university should be gradually established and perfected a full cost accounting system to determine the project management costs, personnel expenses and operating costs of a reasonable level of expenditure. " Specific research projects in order to control the amount of spending in the use of research funding in the process, the financial sector of the book building, the project budget should be based on the book of the various items of expenditure breakdown of the corresponding additional details of subjects, set a budget limit for each detail subjects . The actual expenditure of the operation, the accounting process, the strict implementation of the budget quota system, to meet the requirements and within the limits of the budget bill to be properly reimbursed expenses exceed the budget ceiling, do not be accounted for. Such project leader will be able to pre-fund the project in more detail on a reasonable estimate of expenditures, effectively avoid budget funds from the content and actual expenditure, enhanced budgeting accuracy, scientific.
Expenses incurred in the longitudinal project on science and technology sector, the financial sector should be strictly limited range of research funding expenditure and expenditure standards, personnel expenses, management fees, collaborative research costs, the proportion of these three budget can not be adjusted; personnel costs can not be used staff incentives, should be based on national standards and research staff workload, approved the budget in the factual expenditures; project management, project management costs should be in staff costs and administrative expenses other provisions; project with the school's existing equipment and houses or depreciation charges user fees should be in accordance with the financial rules of the topics included in the cost of a reasonable allocation.
Expenses incurred in the horizontal issues, we should build both schools, faculties and researchers personal interest income distribution incentives to fully mobilize the enthusiasm of researchers. Finance department of revenue according to scientific research activities cover a certain percentage of consumed use of school teaching equipment consumed direct materials, direct labor, equipment and housing fees, royalties or depreciation. And project financial analysis after concluding that research funding to play a greater economic benefits.
(Three) establish and improve the use of research funding the internal audit system
(1) Strengthen the internal control system audits, prompting research funding according to management. First, to do research funding construction of internal management system audits to see if it contains the current management and use of research funding among solve problems related to the principles and institutions. Combined with the actual school, establish and improve the university's research funding management practices, research funding so that the school management more scientific, standardized and systematic.http://www.ukassignment.org/uklunwen/
(2) make use of research funding compliance audit, standardize the use of funds act. Use of research funding earnestly compliance audits, increase research funding constraints of financial management, and strictly control the expenditure of funds scope and standards, research funding will help prevent abuse of violations of financial discipline. Research funding with compliance audits focus are: school finance departments are unified management research funding, research funding to eliminate the use of funds from the school formed cardiopulmonary bypass regulatory phenomena; funding reimbursement check for compliance, the bill is legitimate true signature is complete; various Expenditures are in strict accordance with the contract requirements, earmarking; project management fees, labor, personnel expenses incurred if expenses exceed the prescribed percentage; whether there knot does not check out, even after concluding long-term losses are reimbursed research funding and other covert interception violations of financial discipline of research funding phenomenon. Research funding through a series of measures to regulate the use of behavior, improve the efficient use of research funding.
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