On the management of research funding

Abstract: college university research funds management is an important part of financial management in university research funding diversification and an increasing number of cases, research funding scientific, standardized, rationalized management more important, therefore, necessary to strengthen college research funding management, sound management system, establish a management oversight mechanisms to ensure that research work in healthy and sustainable development.

Keywords: research funding, management

In recent years, as China's booming economy, university research with the government, enterprises have gradually close cooperative links, more and more research projects undertaken, research funding also will be substantial growth, recently, the number of research funding How many colleges and universities has become a measure of the strength of an important condition, however, how to strengthen the management of research funding is a serious problem faced by many colleges and universities, widespread poor management effectiveness research funding from the government to the universities, are actively exploring rational management system to make rational use of both research funding and can stimulate the enthusiasm of scientists to create more social value.

First, the current problems in the management research funding

(A non-standard research funding budgeting

Currently, the state expenditure in research subjects, fixed budget and other aspects have not worked out the science budget quota system standards, researchers are not financial officers, budget concept of weak, only the fight for research funding research budget as part of one of the pre-feasibility investigation is not in place, without adequate research and scientific estimates, the preparation of the budget is not accurate, the contents of the budget is not comprehensive, based on past experience and the estimated budget data fill list, the lack of forward-looking, rational and normative requirements.

(Two lack of a comprehensive and accurate cost accounting

Teaching and research funds of funds of funds from different sources, when in use, according to the provisions included in their costs, but in practice it is often difficult to strictly accurate accounting of the costs of university researchers are mostly teaching, research two posts, research and teaching are closely linked, for experimental teaching materials research experiments are often used, for example, teaching the use of fixed assets used for research expenses, engaged in research using utilities and other expenses, excluding research into the cost, but all charged to operating expenses in education, scientific research personnel disproportionate extraction allowances, gratuities, in reimbursement of expenses, the invoice line items listed does not match with the actual expenditure, expenditure on labor costs, student status under the guise of fictitious persons or research assistants taking subsidies, making it difficult to achieve a realistic project cost accounting principles. university research costs only partially be compensated from the research funding, research costs serious misappropriation or diversion of the school's education funding .

(Three internal management and oversight mechanisms are inadequate.

Prevalent in university research funding management and supervision mechanism is not perfect, special audit of research funding, saying the spending unreasonable, or even illegal Tiaozhang. Some researchers, in order to avoid management fees paid, will fight to the horizontal research funds linked to other units, dodging school supervision for funds, and some appear to cover gold, with plenty of bills inconsistent with the actual reimbursement, such as hospitality, transportation fees, many projects do not knot checkout, quite a long time after project completion the person in charge of some projects also continue to use the balance of funding for research projects incurred costs, lax management of funds for the balance.

Therefore, the effectiveness of university research funds pervasive problem of poor management, the management of research funding to explore ways and means to improve scientific research has become, to ensure the quality of the key scientific and only strengthen the management of research funding in order to use rational allocation, leveraging on existing research funding benefits.

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Second, the impact of university research funding management factors

University research funding management effectiveness factors are varied, you want to effectively manage research funding, from the following aspects need to be improved.

(A preparation of scientific and rational budget management system

University research funding budget management, research management department shall, financial management, project leader prepared tripartite collaboration is more scientific and reasonable. Research management department should develop a unified research funding budget management system, develop a reasonable, workable budget process, as well as research programs budgeting and description of research funding budgeting principles, preparation requirements, preparation of regulations put forward specific requirements, improve budget enforceability. scientific research personnel, research funding of the budget, should adhere to the principle of seeking truth from facts. specific budget requirements based on research studies reported in the book task. budget to the entire research process may occur for all costs, including direct and indirect costs for the budget, in accordance with the principle of full costs and will be reported in the school budget finance, research management department. accountants in the financial sector and, it should be early intervention research projects conducted to provide timely accounting services and accounting supervision so that researchers timely access to financial information support, develop more scientific and reasonable budget.

(Two to establish and perfect the full cost accounting system and regulate the use of research funding

According to teach Choi [2005] Document No. 11 noted, "Project management fees, personnel expenses and operating costs of expenditure is the expenditure on research and rational part, the university should be gradually established and perfected a full cost accounting system to determine the project management costs, personnel expenses and operating costs of a reasonable level of expenditure. "In order to control the amount of specific research spending in the use of research funding in the process, the financial sector of the book building, the project budget should be based on the book of the various items of expenditure breakdown additional details of subjects appropriate to set a budget limit for each details of subjects in the actual expenditure of the operation, the accounting process, the strict implementation of the budget quota system, to meet the requirements and within the limits of the budget bill to be properly reimbursed, over budget spending limits, do not be accounted for. Such project leader will be able to pre-fund the project in more detail on a reasonable estimate of expenditures, effectively avoid budget funds from the content and actual expenditure, and enhance the accuracy of budgeting, science sex.

Expenses incurred in the longitudinal project on science and technology sector, the financial sector should be strictly limited range of research funding expenditure and expenditure standards, personnel expenses, management fees, collaborative research costs, the proportion of these three can not be adjusted budget, personnel costs can not be used staff incentives, should be based on national standards and research staff workload, approved the budget in the factual expenditures, project management, project management costs should be in staff costs and other administrative expenses under the project to use the school's existing equipment and houses or depreciation charges user fees should be in accordance with the financial rules of the topics included in the cost of a reasonable allocation.

Expenses incurred in the horizontal issues, we should build both schools, faculties and researchers personal interest income distribution incentives to fully mobilize the enthusiasm of researchers. Financial sector according to research certain percentage of income to make up for the use of research activities in the school consumed teaching equipment consumed direct materials, direct labor, equipment and housing fees, user fees or depreciation. knot in the project after the financial analysis, the research funding to play a greater economic benefits.

(Three to establish and improve the use of research funding the internal audit system

(1) Strengthen the internal control system audits, prompting research funding management according to law, first to do the research funding construction of internal management system audits, to see whether it contains the current research funding for the management and use them to solve problems related to the principles and institutions. Combined with the actual school establish and improve the university's research funding management practices, research funding so that the school management more scientific, standardized and systematic.

(2) make use of research funding compliance audit, standardize the use of funds behavior seriously do research compliance audit the use of funds to increase research funding constraints of financial management, and strictly control the expenditure of funds scope and standards, and prevent abuse research funding violations of financial discipline. research funding with compliance audits focus are: school finance departments are unified management research funding, research funding to eliminate the use of funds from the school formed regulatory phenomena such as cardiopulmonary bypass, funding reimbursement check for compliance, whether the Notes legitimate true signature are complete, whether expenditures in strict accordance with the contract requirements, earmarking, project management fees, labor, personnel expenses incurred if expenses exceed the prescribed percentage, if not checkout knot, knot losses are reimbursed after long-term research funding research funding and other covert interception violations of financial discipline phenomenon research funding through a series of measures to regulate the use of behavior, improve the efficient use of research funding.

References:

1 Zhaohui Zhi. Strengthening the management of research funding Reflections [J]. Modern Economic Information, 2010 (12).

2 Fu Lin, Li Dong leaves. Use of university research funding regulatory mechanism [J]. Heilongjiang Higher Education Research, 2009 (11).

3 Jiang Yi. University research funds managed Several Issues of [J]. Fujian Accounting Management Institute, 2010 (4).

4 Li Hongyu. University research funds to explore management effectiveness [J]. Accounting Communications · Integrated (medium), 2009 (a).

5 Shi Mian. Funding for university research management and audit discussion [J]. Economist, 2010 (10).

6 Linda Jing. Construct university research funds Internal Audit Mechanism [J]. Audit Monthly, 2009 (6).

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