Analysis of university research funding problems in the management and countermeasures17344.doc

Analysis of university research funding problems in the management and countermeasures        Abstract colleges and universities as a major force in scientific research work, scientific research and the development of our country has made important contributions. At present, the management of universities in research funding, there are some outstanding problems, analyze and solve these problems for future research and the development of colleges and universities of great significance.         Key words colleges and universities for scientific research project management                    With the rapid development of China's higher education in colleges and universities possess talent, knowledge and innovation strengths in research work in a very prominent colleges and universities to carry out scientific research in China has become an important force. In recent years, in order to improve the quality of teaching and promoting discipline construction and personnel training, enhance the comprehensive competitiveness of colleges and universities generally attached great importance to carrying out research activities, university research projects undertaken by the quantity and the total amount raised has been a significant increase in research funding, research funding accounted for Colleges sharp rise in the proportion of funds. However, the university management system behind the research funding and research funding for the contradiction between the rapid growth of income has also become more prominent as research funding to improve efficiency in the use of the constraints.                    First, university research problems in the management of funds                    Research funding management is the basis for the management of university research projects, the normal development of scientific research in colleges and universities have an important protection. Currently, colleges and universities in research funding, there are some outstanding problems in the management of specific performance is as follows.           1, R & D expenditures chaos           At present, some research funding institutions, financial management system is loose, accountants auditing expenditures of funds, lax, resulting in expenditures accounts for very confusing. Some research funding has become 'human models', 'own money', or hospitality, or even cars and real estate acquisition costs were charged to expenses included in the scope of research funding into equipment from all the 'big baskets', real scientific research Funding for the project over the proportion of non-Daowu Cheng. Is particularly serious that some scientists through false invoices, purchase invoices, and virtual-made fake documents and other means of payment for services rendered cash in research funding. Part of the project leader who personally sign all kinds of economic contracts, through research collaboration, equipment Shopping Service fees on behalf of the funds transferred to their interests related to the unit or individual accounts. Some scientific research instruments and equipment procurement without any relevant departments for approval, acceptance procedures, equipment, purchase of fixed assets account does not enter the school, resulting in a serious loss of research funding.         2, research and management fees of non-standardized extract         Research management fees are supporting the management of colleges and universities to carry out scientific research project expenditures. In accordance with the relevant provisions of the national scientific research management, research and commitment to extract the units must be in strict accordance with the budget, research and management fees, management fees and extraction must be incorporated into the institutions co-ordinate the use of the budget. Currently, some colleges and universities to research funding as a 'big cake', will be extracted as a disguised means of scientific research and management fees, school departments to implement 'feathering geese had' right Daozhang extract a high proportion of research funding management fee, and then on behalf of income-generating funds assigned to each department. Small number of institutions responsible for the project in order to stimulate the enthusiasm of scientific research, scientific research and management fees will be extracted as a research performance of the subsidy directly paid to individuals, not only caused a serious loss of state assets, but also disrupted the normal economic order of colleges and universities. Some university teachers in pursuit of hundreds of thousands or even millions a year of research performance allowance inadvertently teaching, busy applications, for funding, the project carried out in the end ignored process management and quality control.           3, node title is not widespread checkout           Colleges and universities for scientific research are state-owned assets. All colleges and universities should be based on scientific research institutions, career development status, development of scientific research to funding problems related systems checkout, clearly stipulating the use of checkout time, and balance of funds. Currently, many institutions have not yet developed research projects related to knot title billing management methods, or have the relevant systems and regulations and not implemented. Balance of funding for research projects as part of the project leader of 'demand deposit', after the completion of the project for a long time, the financial sector is not handled according to relevant provisions of the balance of funding. Some project leaders of separation and even after retirement continued to use surplus funds research projects, are incurred personal expenses.                      Second, there is cause of the problem analysis of the above                      Colleges and universities for scientific research in general funds from the vertical and horizontal channels of funding for two. Longitudinal research funding refers to the governments at all levels of the university's fiscal R & D capital input, horizontal refers to the university research funding by the various types of enterprises, institutions and international organizations to carry out research projects commissioned by the funding obtained. Multi-channel, high-growth funds for scientific research needs a sound system and innovative means to manage it. Currently, colleges and universities in research funding for the management of common system is not perfect, the leadership does not attach importance to, management, backward and so on.         1, system is not perfect, and management is not standardized         In recent years, universities and multi-channel fight for research funding, total funding for the drastic increase in funding structure is rather complicated. Sources of funding for university research projects include the Central Government, all ministries, local governments, enterprises and institutions as well as foreign governments and other international organizations. Such as the '973 Program ', '863 Program', 'National Science and Technology Support Program', enterprises and institutions entrusted projects, and international cooperation projects. R & D funding for these channels generally have a separate special funds management. Currently, many colleges and universities have not yet Based on the institutions to develop research and career development to adapt to the actual state of scientific research funding for school management practices, resulting in the fund management accountants are not a sound system can refer to, so that the management of research funding is not unified, not continuous. Some institutions only to attach importance to education in the leadership of the management of funds, insufficient attention to the management of funds for scientific research. Number of projects and accountants responsible for the wrong that research funding is the private funding for research personnel do not need, like education and the management of funds, as the stringent requirements, resulting in research and fund management is not standardized.         2, project management and fund management fragmented, disjointed         College career development exist in two different types of economic activity, one is continuous, the cycle of activity, known as 'carriers' (Operations); the other is temporary, one-off activity, known as 'project' (Projects). Project is to achieve the stated objectives, in a certain time, personnel and resource constraints conditions, carried out with a unique one-time job. Project management is to apply a variety of resources to projects in order to achieve the project objectives of management activities. Research funded from fund management and daily operational requirements, the management of funds or office obvious distinction, the adoption of modern project management tools to strengthen management. The key to success of the project time management, cost management and quality management success of the operation of the three main components, including cost management is an important guarantee for success of the project. At present, the university general lack of project management concepts, resulting in management and fund management research projects their own way out of line with each other. Accountant not to participate in the project feasibility analysis, does not participate in the project budget estimates and budget preparation, unable to implement the project cost management. After completion of the project, accountants have been excluded from the inspection aspects of the project can not be involved in the financial accounts and project management work performance evaluation, etc., resulting in some institutions to focus only on project applications, do not attach importance to management, management of research funding to bring about many difficulties. Reposted elsewhere in the paper for free download http:/         3, Basic Accounting poor fund management confusion         Multi-level, multi-channel research funding status of income accounting for accountants and financial management capacity to put forward higher requirements. At present, the prevalence of the age structure of the ranks of college accounting aging, low levels of education, knowledge structure, single-tier structure is irrational and so on. Many institutions focus only on teaching, research, academic and student management positions in personnel training, ignoring the building of accounting personnel and job training. Some colleges and universities are not dedicated post management research funding, job responsibilities confusion Daozhang research funding is not accounted for in time. Some institutions in accordance with the financial sector is not the source of funding for different projects separate establish accounts, the project will be the same person in charge of different channels and the project cycle of project funding package deal, resulting in R & D budget management is in chaos, unable to monitor the financial progress of various projects, not to mention the project accounts. Accountants in the R & D expenditures accounting, the right policies are not allowed to, operational capacity limited or not strong sense of responsibility, review is not strict, not in accordance with relevant state regulations and control of the project budget expenditures, resulting in confusion in the accounts of scientific research expenditures.                    Third, to strengthen the management of university research funding measures                    Colleges and universities should be based on institution building as a fundamental, strengthen coordination among various departments and do basic accounting work, and gradually perfect the management system of research funding, improve efficient use of research funding. Specifically include the following aspects.         1, a sound management system of research funding to implement the economic responsibility system         Establish a standardized management system of research funding is to strengthen the research and fund management to resolve outstanding problems in the management of funds an important safeguard. Colleges and universities should be based on actual development, in accordance with the provisions of relevant systems to various types of research projects based on special funds management approach to develop its own institutions to adapt to the situation of research and fund management approach to the management of research funding rules to follow, there is Keyi. At the same time, universities should also be included in research and fund management institutions, the scope of economic responsibility to provide scientific research departments, financial departments and other relevant departments as well as the person in charge of research funding the project management responsibilities and authority, set up special positions for research funding budget management, accounting and final accounts of the work of the project, clearly the use of research funding approval authority and approval procedures, refine the scope of R & D expenditures to strengthen the instruments and equipment procurement management, standardized extract the ratio of research and management fees and research collaboration fees transfer procedures. The financial sector should strengthen the management accountants, according to the fulfillment of job responsibilities to develop incentive measures to improve the accountants to strengthen the management of research funding initiative.         2, strengthen coordination among various departments, co-management of research funding         R & D funds management as an important part of scientific research project management indispensable for scientific research departments and the financial sector to collaborate closely. University research departments should coordinate with the Finance Department, co-management in order to ensure that the limited funds for scientific research to maximize the economic benefits. Research projects, feasibility studies, financial data estimating, budgeting, medium-term project evaluation, project completion accounts are inseparable from the accountants for professional guidance. From the scientific research applications, project to the funding for the recording of mid-term evaluation and project title closing statement in the whole process of scientific research departments should be co-ordination with the Finance Department, to strengthen research fund management. At the same time, the financial sector should be under the scientific research departments of information collected to carry out the process of project expenditures and other financial information, and timely feedback to the scientific research departments i