从财务角度谈医院科研经费管理

科研经费主要是政府上级主管部门、科研部门及社会企事业单位对医院投入部分有特定用途的用于科研及教学等方面的专项资金,是保证科研项目顺利开展的重要资源,关系到医院的整体发展。从财务角度,如何让临床科研人员能够科学有效的使用科研经费,提高科研经费使用效率,保证科研经费核算真实有效,为科研工作开展起到基础保障作用。本文提出增强预算管理意识,合理编制科研经费预算,严格规定科研经费管理,细化科研经费核算,规范科研经费购置资产,合理保全国有资产,采用信息技术平台,加强科研经费财务监管力度。

Discuss Scientific Research Fund Management from Financial Perspective

Scientific research funds are special funds for the purpose of scientific research and teaching from government departments, scientific research department, enterprises and public institutions. It is important for the implementation of a scientific research and hospital＇s development. How to make efficient use of these funds and ensure their validity from financial perspective could guarantee the research well implemented. This paper suggests to strengthen budget management awareness, rationalize research budget, refine research fund accounting, standardize asset acquisition to assure the safety of national assets and strengthen financial regulation with the help of information and technology.