从科研财务助理角度谈50号文带来的变化

中共中央办公厅和国务院办公厅发布《关于进一步完善中央财政科研项目资金管理等政策的若干意见》,提出创新服务方式,让科研人员潜心从事科学研究。项目承担单位要建立健全科研财务助理制度,为科研人员在项目预算编制和调剂、经费支出、财务决算和验收等方面提供专业化服务。在政策执行一年多的时间里给科研财务助理带来了哪些变化,文章以科研财务助理的角度出发,从建立科研财务助理制度的意义、带来的变化、存在的问题和对策与建议四个方面来介绍。

THE CHANGE SINCE THE ISSUING OF THE DOCUMENT 50TH FROM THE PERSPECTIVE OF RESEARCH FINANCE ASSISTANT

The Central Committee of the Communist Party of China and the general office of the State Council commonly issued some opinions on further improving the policy of fund management of the central financial research projects, and put forward innovative service methods, so that researchers can concentrate on scientific research. The project undertaken unit should establish and improve the financial assistant system for scientific research, and provide professional services for researchers in the aspects of project budgeting and allocation, expenditure, financial accounts and acceptance. Some changes have been brought to the research financial assistant during the year of policy implementation. Based on the perspective of research finance assistant, this paper introduced the changes from four aspects, i.e.,the significance, the changes, the existing problems and the suggestions of establishing the financial assistant system.