摘要
科研项目结余资金是指未列支的项目预算资金,包括财政拨款和非财政拨款的纵向、横向和其他科研项目结余资金。探讨了科研项目结余资金管理的重要性和科研项目结余资金的形成原因,分析了科研项目结余资金管理存在的主要问题,提出了相关的建议。
The balance funds of scientific research projects refer to the unspent project budget funds,including the longitudinal,horizontal and other scientific research project balance funds of financial appropriations and non-financial appropriations.This paper discusses the importance of the management of scientific research project balance funds and the reasons for the formation of scientific research project balance funds,analyzes the main problems in the management of scientific research project balance funds,and puts forward relevant suggestions.
作者
崔丽文
CUI Li-wen(Guangdong Academy of Sciences)
出处
《当代会计》
2023年第6期109-111,共3页
Contemporary Accounting
关键词
科研项目
结余资金
资金管理
科学事业单位
scientific research projects
balance funds
funds management
scientific institutions
