高校科研经费预算管理存在的问题及对策

科研经费已成为高校经费的主要来源之一,加强高校科研经费预算管理对提高其使用效益有着非常重要的意义。本文针对当前我国高校科研经费预算管理中存在的问题,从提高科研人员的财经法规意识、科研经费预算编制、预算执行、预算控制和预算考核等五个方面提出了加强科研经费管理的对策。     

预算管理一体化对科研事业单位财务管理的影响

2023年我国全面实施预算管理一体化,科研事业单位作为预算管理一体化的重要组成部门,有效推动了资金管理的规范化和科学化,提高了财务管理与资金使用效率,但同时也对财务管理尤其是预算编制、项目核算和信息化建设等工作提出了新要求新挑战。文章总结了预算管理一体化带来的有利影响,剖析了实施预算管理一体化面临的新挑战,在此基础上,研究提出了进一步做好预算管理一体化工作的对策建议,以期为科研事业单位全面顺利推进预算管理一体化提供参考。     

高校思想品德课教师修养色议

高校思想品德课建设是需要人们深入研究的课题。木文结合教学心得，提出当今高校思想品德课教师胜任教学应具备的五个主要方面的修养:(1)美好的爱生情结，高尚的敬业精神;(2)良好的政治素养，开阔的环球视野:(3)深厚的文化蕴藉，广博的知识素养;(4)和雅的道德情操，优秀的为人品格;(5)科学的育人思想，艺术的教学方法。     

内控视角下农业科研事业单位预算绩效管理优化研究

农业科研事业单位的长久稳定发展离不开预算绩效管理的有效开展,作为内部控制建设的重要业务领域,预算绩效管理与内部控制目标一致且相辅相成。文章阐述了内部控制与预算绩效管理之间的关系,分析了农业科研事业单位在预算绩效管理过程存在的问题,并从内部控制视角提出了一系列举措,旨在为农业科研事业单位进一步优化预算绩效管理、提升内部管理水平提供借鉴。     

农业科研单位绩效预算管理路径分析

农业科研单位绩效预算在推进中存在着绩效理念还未牢固树立、预算科目的真实性有待加强、绩效考核不到位等问题,需要通过管理委员会等预算组织体系建设、绩效考评体系等制度建设来构建绩效预算管理体系。     

水利工程概预算编制的应用研究

水利工程概预算编制工作工程设计工作的重要组成部分,也是工程建设的重要依据。在水利工程建设施工过程中,工程概预算编制工作要与工程建设阶段性工作深度相适应,为了提高水利工程概预算编制工作的质量,笔者结合自己多年的工作经验,简单阐述了编制工作的体会。     

Budget and the National Cancer Program

The budget picture for the NCI is presented for your information and evaluation-evaluation in the sense that I need and would appreciate your comments. A major issue of course is balance, in terms of clinic versus laboratory; short-term versus long-term; academic versus commercial; targeted versus nontargeted; grants versus contracts versus intramural; national versus international, and the like. It must be recognized that within a program of this emotion, visibility, and importance scientific findings and other considerations will dictate changes on at least a monthly basis. Things other than science contribute to this balance. On any given day we live within the impact of at least three budget years (what we received and did last year, what we will receive and do this year, and what this will allow us to receive and do next year). The federal budgetary process as well as the priority-setting processes of science are such that new directions cannot be taken as qulickly as woLld be optimal. Priorities muLst be set in cancer at least in their broad sense; for in addition to other areas of biomedical research, there are other compelling demands for the limited federal dollar. There will never be enouLgh resources to do all that can be done or needs to be done in cancer research. That probably is as it should be. In this regard it is heartening that operating funds for the institutes at NIH other than NCI will increase by $264 million in 1974. It is as true that information from research in other disciplines and categorical diseases will provide leads to cancer, as well as the reverse. And certainly, virtually no one wants to see resources for cancer increased at the expense of other important tasks and opportunities. This article is not an attempt to justify or to defend the spending plan of the National Cancer Program. It is to let youL know what's going on and to seek further advice on how to do it better. Articles on other aspects of the program will be published in journals including Science, Cancer Research, and the Journal of the National Cancer Institute.     

中央级农业科研基层预算单位做好预算执行管理的思考

近年来,国家对农业科研基层预算单位的投入越来越大,为农业科研基层预算单位的快速发展提供了强有力的保障。农业科研预算单位在获得快速发展机会的同时,在预算执行方面还存在着需要完善的地方。预算执行在预算管理工作中处于核心位置,预算执行工作不能很好地完成将影响着预算管理工作的有效发挥。文章对农业科研基层预算单位在预算执行过程中存在的问题进行分析,找出原因,进而提出相应的对策和建议。     

Computer networks: making the decision to join one

I began this article with the thesis that the director of a university computer center is in a double bind. He is under increasing pressure because of competition with networks and minicomputers at the same time that his funding base is weakening. The breadth of demand for computer services, and the cost of developing new services, are increasing dramatically. The director is pressed by budget officers and internal economics to run more efficiently, but if in so doing he fails to meet new needs or downgrades effectiveness for some existing users he runs the risks of losing demand to the competition and hence worsening his immediate financial problems. The impact of networks on this state of affairs might be, briefly, as follows: 1) The centrally planned computer utility would take these pressures off the individual campus computer center and lodge them in a state, regional, or perhaps even a national network organization. While this might be desirable in some cases (depending on the scale of operations), I believe that economies of scale would tend to be more than offset by diseconomies in planning, management, and control; by a reduction of responsiveness to users' needs; and by a slowing of the rate of innovation in computing. 2) The distributive network substitutes a "market economy" for a centrally planned one. Subject to a certain amount of planning and regulation, which might be undertaken by colleges and universities themselves, individual researchers can tap larger markets for services, and participating institutions can obtain at least part of their computing needs on a variable cost basis at prices determined by competition. 3) Membership in a distributive network with sufficient breadth and depth of resources can emancipate the director of the computer center by widening options and allowing him to serve more effectively the steadily broadening range of legitimate academic and research computing needs without his having to stretch his internal resources too thinly. In other words, he can solve the problem of simultaneously improving the breadth of service and increasing operating efficiency. 4) Involvement in distributive networking will raise a new kind of question for the senior officers of colleges and universities. This is the decision concerning the development of computer services for export to users at other institutions. The effect on the university's own academic program (in the sense of its becoming a "center of excellence" in a particular computerrelated discipline), the risks involved in trying to attract outside users on the network, and the consequent responsibility for providing continuity of service at the peril of suffering in national academic reputation will be key considerations. The worth of, and probably the demand for, such services will be a function of the excellence of the development work, and this in turn will depend on its involvement with the university's academic resources. The "computer services export" question is fundamentally academic, as are decisions on the expansion or contraction of teaching and research programs, and it must be dealt with in the same terms. The next few years will be crucial ones for colleges and universities generally, and for their computing resources in particular. The advent of computer networking raises a host of academic, economic, technological, and organizational problems. In spite of these problems, I believe that distributive networking will have a significant and positive effect on campus computing services.     

农业科研单位“收支两条线”资金和预算管理研究

引入财政收支两条线的管理概念,探索农业科研预算单位资金和预算管理模式,提出并分析了集中资金、统一收支、预算管理、内部协调的运行架构,以有效提升财务管理效果。     

HIV vaccine research: the way forward

The need to broaden research directed at answering fundamental questions in HIV vaccine discovery through laboratory, nonhuman primate (NHP), and clinical research has recently been emphasized. In addition, the importance of attracting and retaining young researchers, developing better NHP models, and more closely linking NHP and clinical research is being stressed. In an era of a level budget for biomedical research at the U.S. National Institutes of Health (NIH), HIV/AIDS vaccine research efforts will need to be carefully prioritized such that resources to energize HIV vaccine discovery can be identified. This article summarizes progress and challenges in HIV vaccine research, the priorities arising from a recent summit at NIAID, and the actions needed, some already under way, to address those priorities.     

日本学者对王国维美育观形成的影响

王国维文学研究一方面是为了追求中国文学的独立,寻求中国文学的现代转型;另一方面是期望发挥文学的美育功能,改变民众精神空虚、缺乏审美能力的现实状况。为实现这两个目标,王国维提出了自己的美育观。他的美育观体现了求真向美的文学宗旨和价值追求,德国古典哲学是它的思想来源之一,这已是学界公认的事实,而日本学者及相关日译西学著作同样对王国维美育观的建构发挥了很大作用。在哲学解释学层面上,理清日本学者及日译西学对王国维美育观产生的影响,有助于对王国维美育观形成更加完整的认识。     

强化预算执行管理在农业科研单位财务管理中的作用

随着国家财政对农业科研单位投入的资金越来越大,要求项目预算执行管理中的监管力度也在不断加强,财务管理在项目预算执行管理中起着不可忽视的作用。该文通过六个方面阐述了农业科研单位在项目预算执行管理中需要做的工作,并指出要提高财政资金的使用效益,加快预算执行进度,依法、高效的使用财政预算资金,充分发挥预算执行管理在财务管理中的作用。     

中央级科学事业单位项目库建设的几点思考

项目支出是部门预算的主体,项目库是项目支出管理的基础.目前部分中央级科学事业单位项目库建设中仍存在顶层设计不足、支出标准体系不健全、项目库清理不及时等问题,问题产生的原因主要是单位站位不够高、预算安排不够科学和项目库管理不够严格.文章针对存在的问题和产生原因,提出项目库建设应遵循规划引领、零基预算、滚动管理的原则,并就...     

农业科研绩效预算与部门预算管理的衔接方式的研究

绩效预算成为近些年财政改革的一个热词。科研经费的绩效管理是绩效预算改革的重要组成部分,农业科研绩效预算管理已经进入试点阶段。对照部门预算管理具体流程,该文对农业科研绩效预算与部门预算管理的衔接方式进行了分析,认为其主要有3种方式:以基层预算资金管理单位为核心,以主管部门为核心,以财政部为核心,并就以上衔接方式提出了意见建议。     

中国滨海盐沼湿地碳收支与碳循环过程研究进展

滨海盐沼湿地由于其较高的初级生产力和较缓慢的有机质降解速率而成为缓解全球变暖的有效蓝色碳汇,近年来引起全球范围内的热切关注。我国滨海盐沼湿地分布较广,国内学者对滨海盐沼湿地碳循环及碳收支研究取得了一定进展,深入研究滨海盐沼湿地碳循环有助于对全球碳循环及全球变化的理解,并为利用滨海湿地进行碳的增汇减排提供科学依据。主要从我国滨海盐沼湿地碳循环主要观测方法、碳收支与碳循环过程及特点、碳库的组成与影响因素、气态碳的输入输出、潮汐作用对其碳收支的影响这5个方面出发,对国内的滨海盐沼湿地碳循环与碳收支的研究进展进行了归纳总结,并对今后的研究方向给出如下建议:(1)加强滨海盐沼湿地土壤碳库在深度上和广度上的研究;(2)标准化滨海盐沼湿地碳储量、碳通量的量化方法和观测技术;(3)在研究尺度上要宏观、微观并重,同时加强长期原位监测湿地碳通量的变化与室内模拟研究;(4)量化在潮汐影响下滨海盐沼湿地碳与邻近生态系统之间的横向交换通量。只有对我国滨海盐沼湿地碳库收支进行更准确的评估和长期的碳库动态变化监测,方可进一步认识我国盐沼湿地对全球气候变化的影响及其反馈作用,这对于预测全球变化及制定湿地碳储备功能的提升策略具有重要的意义。     

Research funding. Windfall for French biomedical agency

Researchers at France's giant biomedical research agency, INSERM, are rejoicing over a 16% hike in the organization's research budget for 2001. The windfall, announced by INSERM director-general Claude Griscelli last week, is the biggest such increase since 1983.     

财政部门预算改革对农业科研事业单位会计制度影响的思考

通过对财政预算体制改革的思考,研究其对农业科研事业单位会计制度的影响及如何加强管理,提高单位预算编制水平和使用的效益。     

全面实施预算绩效管理的几点思考

我国农业科研事业的强劲发展对建立科学合理的科研管理环境提出了更高的要求。预算绩效管理作为管理手段之一，对于国家深化科技创新改革、推动治理体系和治理能力现代化的重要作用不容忽视。文章结合国家优化科研管理的制度措施，以中国农业科学院为例，从推动优化学科建设、提高预算管理水平以及优化资源配置3个方面解读了全面实施预算绩效管理制度的重要性，为全面实施预算绩效管理这项系统工程提出了强化组织领导和督促工作落实的对策。     

论高校财务管理体制改革的方向

高校财务管理体制改革的方向,应以建立一个适应有计划商品经济社会发展需要的“管理型会计”为目标.而引进“责任会计”和“校内银行”并加以发展,则是加强高校经济机制运转的有效管理方法,是促进教育改革,发展教育事业,讲究经济放益,保证预算实现的一种重要手段.