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about university research funding on management accounting(关于大学研究经费的管理会计)
About university research funding on management accounting
Abstract: With the continued strengthening of university research, research funding has become an important part of university funds. Colleges and universities to focus on management and use of these funds, reduce project risk, improve capital utilization, scheduling resources, and assign responsibilities for the completion of plans to create conditions for contract research.
Keywords: universities, research funding, accounting, management
Refers to the development of national research funding for the costs of the cause of science and technology, including all funds used in scientific research. Research funding often by governments, companies and some of the Foundation through the screening report on the application to allocate. Research is an integrated science and technology university important indicator of the strength and level, is to promote the university disciplines and personnel training, improve the school’s reputation and status of an important guarantee. With the continued strengthening of university research, research funding has become an important part of university funds. How to manage and use these funds to reduce project risk, improve capital utilization, the contract for the completion of the plan to create conditions for scientific research has become a university important issue facing this paper focuses on analysis of the management of research funding in the accounting problems, and accordingly propose to do to improve research funding and accounting management recommendations.
First, university research funding problems in financial management
1 Lack of effective and rational management of research funding system Currently, most university research fund management system in a constant state of change, while also constantly research system reform, different sources of research funding channels, different methods of management of funds to different accounting, whil
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