Case Study On The Management Of Major Civil Science And Technology Project Special Budget Of Unit M

At present,as an important driving force for national development,science naturally becomes a key development area of the country.The implementation of Major Civil Science and Technology Project is a major strategic layout for the development of national science.By breaking through key core technologies,the Major Civil Science and Technology Project strength is significantly improved to achieve the Major Civil Science and Technology Project strategic development goals.As one of the important factors affecting the effectiveness of scientific research output,the efficiency of the use of scientific research funds has become the focus of academic research.Throughout the country,there are still many problems in the management of national research funds at this stage that hinder the optimization and improvement of the efficiency of the use of funds,making it impossible to effectively transform the investment in research funds.In the case analysis of the projects,through sorting out the preparation and approval,implementation and adjustment,final accounts,self-evaluation reports and audit supervision of the budget of M unit’s special fund budget for a certain topic,the budget management effectiveness of M unit in four aspects of decision-making,process,output and efficiency is evaluated,and the following problems are found in the budget management of M unit:(1)There is a phenomenon of "substituting expenditure for raised funds" in the self raised funds of units;(2)The material costs are repeatedly listed as expenses,and some fees are not strongly related to the subject;(3)The budget implementation rate is not high;(4)The contract is approved before being paid.In view of the above problems,I give the following suggestions:(1)Strengthen project approval supervision,strictly implement the project library management system and put an end to the phenomenon of " substituting expenditure for raised funds ";(2)Improve the management system for Major Civil Science and Technology Project expenditures,strengthen the standardized and integrated construction of budget management and promote the modernization of budget management;(3)Improve the performance appraisal system for Major Civil Science and Technology Project,do a good job in fund implementation and allocate funds according to the actual progress;(4)Improve the financial assistant system for scientific research and strengthen process supervision.At the same time,due to the revision of relevant policies,the unit faces many uncertainties in budget management,which also provides ideas for further research in the future.