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目前,综合研究类事业单位的专项课题资金管理中存在拨付滞后、财务与业务部门工作脱节、开支结构不尽合理、内控监管薄弱、突击花钱、绩效评估缺失等问题,影响了专项课题资金效益的发挥。本文从课题研究单位自身及上级主管部门角度出发,提出了强化财务部门参与、健全内控制度、加强绩效评估、加强监管、调整支出结构等改善措施,以期能提高事业单位对专项课题资金的管理水平。
At present, there are problems in fund management of special research subjects in comprehensive research institutions, such as the lagging of appropriation, the disjunction of finance and business departments, the unreasonable expenditure structure, the weakness of internal control supervision, the surprise spending, and the lack of performance evaluation, which have affected the fund efficiency of special projects Play Based on the research institutes themselves and the higher authorities, this paper puts forward measures to improve financial institutions’ participation, improve the internal control system, strengthen the performance evaluation, strengthen supervision and adjust the expenditure structure so as to improve the management level of the special subject funds .