The financial management of colleges and universities for scientific research and new problems6558.doc

The financial management of colleges and universities for scientific research and new problems        Abstract This paper analyzes the financial management of colleges and universities for scientific research and new problems that exist, as well as the main reason for these problems, raised funds for scientific research and innovative financial management initiatives to improve and strengthen the financial management of colleges and universities for scientific research provides a new effective way.         Key words university research; financial management; Problems and Solutions                    With the continued strengthening of university research, scientific research and diversify sources of funding, the level of funding have also increased significantly and has become an important part of university funds. The financial management of research funding is the basis for university research management to work better with the active use of university research funding to carry out scientific research work is very important. However, at present the financial management of colleges and universities in research funding, there are some new problems demanding prompt solution.                    First, the financial management of colleges and universities for scientific research and new problems                    (A) the research funding system is not sufficiently rigorous financial management         1. Research funding costing vacancy. Cost of scientific research and research-related activities should include the school of public resources (such as libraries, etc.), water, electricity and other royalties, research space, equipment depreciation, etc., research staff salaries, benefits and other expenses fee. Most colleges and universities in research funding Daozhang, it only extracted a small amount of management fees, and some even did not mention management fees. Should have access to research and their costs, often operating expenses shall be allocated from the teaching, so that the majority of scientific researchers to make the misconception that scientific research is funded entirely belongs to individuals.         2. R & D expenditures for lax control. Research projects in the meals and daily expenses, gifts and expenditure accounts for a larger proportion, some more than 50%. Research documents listed in the claims and a breakdown of discrepancies with the actual situation, often the emergence of various irregularities, such as the invoice to time differences between time and research activities, often the project brought before the old invoices for reimbursement; the use of instruments are not standardized, the use of false invoices sets take scientific research funding; some fictitious list of cash in labor costs.         (B) funds for scientific research is not enough sound financial management system         1. For lack of proper scientific research and monitoring of expenditures. For this particular special funds, Planning, Finance Department, the University is difficult to declare an annual research project conducted to collect and collate the information, it is difficult for expenditures of research projects, to promote the use of knot question the effectiveness of the outcome of the analysis, let alone participate in research and pre-, medium-term management of late, so easy for Planning, Finance Department and the Science and Technology Department, 'Liang Zhangpi', often scientific research has not yet knot title, research funding has run out of the phenomenon, and Science and Technology Department, which is hard to monitor.         2. The balance of scientific research to address the lack of funds and regulations. Due to many reasons, the actual research work has been terminated, the funding of higher transferred to the 'hanging space' phenomenon. Recurrent funding will be used for other purposes hanging space, and even diverted for personal use. After the completion of certain subjects, often quite a lot of surplus funds. According to 'balance of retained' principles, it has become a research group's own funds, the use of arbitrary large. The absence of clear time limit, there are often 'marathon' style of reimbursement.         (C) research and management of fixed assets is not sufficiently standardized         1. R & D assets, the acquisition is clearly insufficient. Many researchers, institutions, department heads, the lack of sustainability of the research vision, often used for other aspects of research funding set aside to purchase the assets seriously inadequate.         2. R & D assets is relatively serious. On the one hand, university research funding for acquisition of fixed assets management, nominally exist Technology Division, institutes, Planning, Finance Department, and so make concerted efforts, in fact condominium vacancy. After the acquisition of research equipment, books Much of the information kept by the Task Force the use of researchers working in the mobility, the lack of rigorous procedures for the transfer of assets, goods with the people go. Moreover, certain fixed assets have been piecemeal, state-owned assets will be split into materials invoiced. As the Science and Technology Department and the Planning, Finance Department, the lack of standardized, strict supervision, resulting in the loss of schools, state-owned assets. The other hand, patents, trademarks, software, school management, awareness, measures relatively weak, and the loss of the phenomenon is relatively serious.         3. Research and the sharing of resources is very low. Management of special funds to implement research activities, each subject is different, of course, books, purchase of equipment is not the same; also have similar subjects and often repeat the purchase of equipment. Because belong to different topics, different departments, scientific research and resource sharing is poor.                    Second, colleges and universities for scientific research the main reason for the financial management issues                    (A) The project aims to phase out of line with the fund management         Colleges and universities tend to emphasize to mobilize the enthusiasm of scientists fight for research projects, and for the proper use of funds for scientific research to promote scientific research and the significance of the sustainable schools lack sufficient awareness; of research funding is fundamentally state property, should comply with the requirements of the country's financial discipline, lack of sufficient attention to the formation of a 'heavy fighting, light management' of the hidden rules.         (B) The superior college management system and phase out of line         Ministry of Finance, Ministry of Education approved funding for university research to develop a unified financial management system, the current research funding management and accounting education in general reference to the financial system, and the characteristics of research funding have yet to meet. Some colleges and universities for research funding of the characteristics of a number of supplementary provisions, but the overall management system is inadequate. Due to lack of effective, operational research and fund management system, financial personnel in specific job is often to do is nobody knows for sure.         (C) budget out of line with the actual demand relative to         Project leaders generally agreed that the purpose of budgeting is to declare the project, the budget is estimated that the general rule of thumb, little to do with the rationality of scientific research, nor requested relevant financial guidance. Of course, after the expenses are not strictly in accordance with budgets. As the Planning, Finance Department for the operation of scientific research are not familiar with, access to information asymmetry, but also difficult to monitor the implementation of the research funding of the budget. In fact the budget non-existent, lack of proper constraints of power.         (D) cost accounting and detached from the actual expenditure         Present state of research funding for the management of the 'costing' accounts as to whether funds are actually spent. As to where the funds spent on whether the flowers and scientific research related to this technology at a general matter, the Treasury is only running account; through scientific research input and output analysis to evaluate the economic benefits of the use of research funding is no way to talk about onwards. The result is super-range research funding costs, unreasonable expenses, costs of privatization has become 'Everybody default'.                    Third, the financial management of colleges and universities for scientific research the main countermeasures                    (A) the concept of innovation in financial management         1. China's financial laws and regulations is the management of university research funding pointer. Institutional innovation can not be suspended, requiring a solid understanding of the correct and guidance. College Planning, Finance Department should work with Audit Service, the Science and Technology Department maintains a close cooperation, and actively and vigorously promote the R & D personnel 'accounting' and the Ministry of Education, Ministry of Finance issued 'on further strengthening the management of university research funding a number of observations' and other financial laws and regulations , so that they fully understand that, as long as authorized through the school or school related functions in collaboration between departments and research units of the signing of an agreement by the school to provide the necessary conditions for scientific research, its research funding should be vested in the school.         2. University research funding from different sources, must be incorporated into school unified management Planning, Finance Department, to ensure that earmarked. Vertical financial allocation for scientific research generally, belong to the state budget funds, though not with the income-generating role, but it is to promote sustained and healthy development of university research activities, the support conditions. Horizontal R & D funding is the school through the provision of technical advice, technical services, technology transfer project results achieved in social investment. Vertical, horizontal research funding together constitute an important component of school funding must be focused on by the school finance accounting, earmarking.         3. To strengthen the management of research funding and improve efficiency in the use of funds is a research university to enhance the competitiveness of the basic guarantee. This led to the science and technology from the Universities Department, Planning, Finance Department, the project leader should be to reach a consensus and take measures to effectively strengthen the management of research funding. In charge of finance, scientific research, school leaders should be the management and use of research funding overall responsibility.         (B) financial management system innovation         1. We must explore new and effective financial management of operational mechanism. Colleges and universities for research funding in general financial management, by the Planning, Finance Department is responsible for, and some colleges and universities in science and technology consists of a special office to the Finance Office is responsible for the management of research funding, staff from the Planning, Finance Department had. In this way, financial management, personnel not only easier to master the basic situation of scientific research, but also from the project start, full participation in scientific research and management.         2. Is necessary to formulate a complete financial management system for scientific research. Sources of research funding are more basic disciplines and applied sciences, humanities and social sciences and natural sciences in the use of the funds are quite different, therefore, be aimed at different types of schools, research funding, respectively, for scientific research to develop a comprehensive approach to financial management, clear that the use of different types of research funding the principle of spending range, approval procedures, etc., of which personnel expenses, assessment fees, management fees, meals, gifts and fees should be made to strict regulations, making management of laws to go by.         3. To establish a scientific research provision of financial accounting systems. Research funding and in order to avoid waste of state-owned assets and the loss of research funding should be strictly implemented the 'full-cost accounting'.         4. To implement the R & D funding for the analysis of financial data reporting system. The establishment of accounting network to include researchers associated personnel, including dynamics, in a timely manner to reflect the progress of the funding of each research project is funded using the balance of situation; for the enormous amount of important projects, should also carry out a phased and timely financial analysis, in order to ensure the smooth progress of scientific research work.         (C) the financial management of research funding and means for the characteristics and needs of the financial management, finance and information technology staff can jointly develop research funding of financial management information system, financial information on the research funding for dynamic queries, statistics, analysis and management of realize the financial management of research funding from the results of control shifts to process control, from passive to active-style management approach to managing change.         Recommending specific research funding using the following financial management procedures to control, as shown in Figure 1. Some colleges and universities to get a cross-cutting item 80 million in budget requests for information and costs 90,000 yuan or less, travel less than 70,000 yuan, the test processing fee of 8 million yuan and 80,000 yuan funded from within the control equipment costs at 27 million per material costs 12 million yuan and 50,000 yuan less than appraisal fees, other cost of less than 40,000 yuan.                    First, according to the research project shall establish the amount of code XXXXX, at the same time to enter the control program under the project code XXXXX, sub-total reimbursement subjects: Information costs 9 million yuan, 70,000 yuan for travel, testing, processing fees 80,000 yuan, staff charges 8 million in equipment expenses 27 million in material costs 12 yuan, appraisal fee of 5 million, other expenses 40,000 yuan.