基于PDCA循环的高校科研经费全过程管理

Whole-Process Management of Scientific Research Funds in Universities Based on PDCA Cycle

摘要: 近年来，国家持续加大对高校科研经费的投入力度，加之高校与社会企事业单位之间的合作交流增多，使得高校的科研经费来源广泛，科研经费金额也出现了跨跃式的增长，科研经费管理成为高校财务管理的核心内容之一，在高校发展中的作用也日益增强。本文通过深入分析高校在科研预算申报、立项、到账认领、核算、预算调整、结题、绩效、审计等管理过程中存在的问题和风险点，运用PDCA循环的全过程管理理念和方法，结合信息化手段，构建和完善科研经费管理架构，优化科研经费管理过程，以实现提高科研经费使用效率的目的。

Abstract: In recent years, the government has increased its investment in scientific research funds in universities, and the cooperation between universities and social enterprises and institutions have increased. Universities have a wide range of sources of scientific research funds, and the amount of scientific research funds has also increased. So the management of scientific research funds is the core of financial management in universities, and plays an important role in the development of colleges and universities. The purpose of the paper is to use the PDCA cycle theory in the fields of budget declaration, project approval, accounting, budget adjustment, conclusion, performance evaluation and audit so as to reconstruct the management structure, optimize management process and improve the efficiency of scientific research funds.