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Research On Fund Management Of Scientific Research Projects In Universities Based On Budget Performance

Posted on:2019-12-17Degree:MasterType:Thesis
Country:ChinaCandidate:D YangFull Text:PDF
GTID:2417330548473421Subject:accounting
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In recent years,with the continuous development of the knowledge economy,scientific research has gradually attracted widespread attention from all walks of life.Colleges and universities,as the main battlefields for scientific research in China,have been undertaking more and more scientific research projects,which have led to an increase in research funding.Bringing opportunities for the scientific research work in colleges and universities has intensified the pressure on fund management.It is a necessary and critical task for the development of scientific research fund-related work in colleges and universities to increase the efficiency of the use of funds and to conduct budgetary performance management.Whether it is the management personnel or personnel of scientific research funds in colleges and universities,they should comply with relevant laws and policies when scheduling scientific research funds,and use limited funds to generate more value.Therefore,the scientific research fund management system needs to be optimized.Budget performance management is the innovation of traditional fund management.It is result-oriented and uses scientifically defined goals to conduct meticulous management so as to improve the efficiency and quality of scientific research project funds.At present,the concept of performance management applied to the management of scientific research funds in universities has not been widely promoted in practice.Based on this,this study will discuss the possibility of combining the two and put forward corresponding opinions.First of all,it systematically elaborates the related theories of budget performance management,sorts out the current status and inadequacies of scientific research fund management in domestic universities based on the theoretical basis,and explores the sources of insufficiency.Secondly,drawing on the experience of foreign outstanding scientific research funds management and combining with the characteristics of the use of research funds in universities in China,we construct a performance management system for research funding budgets in universities in line with China's actual conditions.Finally,Y University is used as an experimental case to judge whether the budget performance system formulated by this institute is universal.The fund budget performance management system for scientific research projects constructed in this paper integrates the concept of performance management on the basis of existing budget management practices,and strives to solve the outstanding problems existing in the management of scientific research funds in universities so as to effectively avoid budget execution risks,improve the management level of scientific research funds,and make better use of the efficiency and effectiveness of scientific research funding.This is not only a theoretical enrichment,but also has achieved good results in the case validation.It is a major development direction for China's scientific research fund management.
Keywords/Search Tags:Research funding, Budget Performance Management, Performance Evaluation System
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