First, the problems existing in the management of scientific research funds in colleges and universities
(A) the allocation of scientific research funds is unreasonable
In recent years, China has increased its investment in scientific research funds. At present, administrative power is the dominant factor in the allocation of scientific research funds, and some people who hold administrative leadership positions in universities and research institutes can easily obtain scientific research projects; The phenomenon of academic rank is serious, and some people with academic titles are in a strong position in the allocation of academic resources; Some competent departments still have their own views on the application and management of scientific research funds, giving priority to universities and applicants within the system. Some people have millions or tens of millions of scientific research funds in their hands, and they don't make progress in good times. Some people even aim at money, and scientific research has become a means of making a living. In scientific research project management, we should emphasize the project rather than the result; When applying for a project, researchers should fill in a large number of forms, talk about scientific research ideas, design technical routes, and conceive innovative results. Once the funds are applied for, they will be transferred to graduate students for operation, or put aside until the project is completed, and then the "achievements" from other places will be moved here to engage in it. It is said that they can't live without funds. In specific scientific research activities, there is a phenomenon that interests are valued over dignity and reputation.
(B) serious abuse of scientific research funds.
How big is the "black hole" used by scientific research funds? The data disclosed in the 2006 annual audit report of Shandong Province is shocking: only 40% of the scientific research funds of some units are directly used for scientific research, while others are used for management expenses, personnel expenses, entertainment expenses, and even family telephone charges, transportation expenses, tuition fees, private car insurance premiums, maintenance fees, etc. that should be borne by scientific researchers. According to the audit report, the experimental data accounted for only 5.6% of the expenses of a project arranged by the Natural Science Foundation of Shandong Province during the audit, while the hospitality, management fees, labor costs, office supplies and telephone charges accounted for 94.4%. The expenses of two scientific research projects 14 and nine expenses of Shandong University were reimbursed with false invoices such as "computer consumables" and "office supplies". Some researchers have revealed that as long as you follow the project, eat and drink Lazar, or even buy a pencil for your child, you can find an excuse to be reimbursed in the research funds.
(3) There are more and more accounts of scientific research projects, and the phenomenon of not closing accounts is more common.
It is a common problem that scientific research projects do not settle down in colleges and universities all over the country. Because colleges and universities do not pay enough attention to the management after the completion of scientific research projects, there is always a balance in financial accounts that has not been settled, which not only makes the balance of funds not fully utilized, but also makes many fixed assets not cleaned up, which also increases the difficulty of accounting and project management in financial departments. Hanging funds on the account all the time will also cause a large number of funds for unfinished scientific research projects in colleges and universities in the year-end accounting statements, which will make the data in the accounting statements inaccurate and can not truly reflect the actual situation of the school.
(D) the accounting of scientific research funds is not standardized
Some colleges and universities set up independent account books to calculate the income and expenditure of scientific research funds, but many colleges and universities put scientific research funds and education funds in one account book, and put the scientific research funds received by the competent departments through the budget in the accounts of "scientific research funds allocation" and "scientific research funds expenditure"; The rest of the vertical and horizontal research funds, regardless of their nature and channel sources, are accounted for in the "escrow funds" account. Generally, a "three-column" subsidiary ledger is adopted, and there is no subsidiary account. Therefore, the cost collection is very general, and the data in the fund use report filled out when the research project is completed is arbitrary, and the financial information of research funds is distorted. Due to the different caliber of scientific research funds in colleges and universities, the accounting data are incomparable, which also affects the authenticity and accuracy of relevant accounting indicators.
(E) The evaluation mechanism of colleges and universities and the evaluation system of teachers' performance need to be improved.
At present, all kinds of evaluation, master's and doctoral degree applications in colleges and universities should be measured by the level of scientific research projects and the amount of scientific research funds. The more scientific research projects and funds, the stronger the scientific research strength of universities, the higher the academic level and the quality of teachers, which determines the "ranking" of universities. The evaluation of teachers in colleges and universities is also based on the amount of scientific research funds in place, the number of published works or papers, the number of achievements appraisal, the number of patents, the number of awards and so on. As a measure, it has become an important basis for the promotion of college teachers, which has caused many teachers to try their best to win projects, and even "pull relationships", "enter through the back door" and "run projects" and other abnormal phenomena, which are easy to cause corruption problems such as "trading power and money" and lose their reputation.
Second, improve the management of scientific research funds in colleges and universities countermeasures and measures
Facing the problems existing in the current management of scientific research funds, the author thinks that under the guidance of Scientific Outlook on Development, we should actively explore new management systems and supervision methods, change management concepts and open up management ideas. Only when the management system is sound, the management measures are effective and the management behavior is in place can the normal and effective operation of scientific research funds be guaranteed and the utilization efficiency of scientific research funds be maximized.
(a) establish and improve the management system of scientific research funds, increase the training of financial regulations for scientific research personnel, and ensure that scientific research work has rules to follow and laws to follow.
1. Formulate measures for the management of scientific research funds. The management of scientific research funds is a policy and scientific work. To manage scientific research funds well, we must formulate a set of fund management methods that meet the requirements of different scientific research work. Clarify the main contents, working procedures and responsibilities of various departments of project fund management; Clarify the expenditure scope, expenditure standards and examination and approval authority of scientific research funds, establish an examination and approval system, and reduce the blindness and arbitrariness of reimbursement of scientific research personnel; Clarify the project completion time, the distribution ratio of surplus funds and incentive measures to avoid long-term losses; Acts that violate financial discipline, such as fraud, interception, misuse and misappropriation of scientific research funds, shall be punished by the relevant responsible persons in accordance with relevant state regulations. Through the formulation of scientific research fund management methods, scientific research, financial management personnel and scientific research personnel can follow rules and laws, consciously abide by relevant financial systems and regulations, save funds and improve the efficiency of fund use.
2. Improve the scientific research funding system. Scientific research funding should follow the principles of fairness, justice and openness, embody the concepts of "equal competition" and "merit-based admission", and peer evaluation plays an important role. The selection of members of the expert review group should be based on academic prestige, mainly senior scientists, professors and academic leaders. The direction of funding is to expand the coverage of experts in the expert review group, select excellent applicants for funding, and encourage free competition based on the advantages of funding disciplines and applicants.
3 to strengthen the publicity of financial laws and regulations of scientific research personnel, and improve their awareness of law-abiding. Most researchers in colleges and universities are busy with their work, seldom learn the knowledge of financial laws and regulations, and know little about the relevant regulations and legal systems of scientific research and financial management, which leads to the arbitrary use of scientific research funds, and hospitality, communication fees, transportation fees, photocopying fees, labor fees and so on account for a large proportion. Some people issue bills that are inconsistent with the actual situation to the financial department for reimbursement, and some even take cash with cooperation fees and testing fees. These illegal acts have seriously disrupted the order of scientific research work. Scientific research management departments and financial departments must strengthen the publicity of financial laws and regulations, so that the majority of scientific researchers fully realize the importance of strictly implementing national laws, regulations and rules and regulations, and consciously abide by the financial system. Training courses, lectures, the Internet, windows and other forms of publicity can be held, so that researchers can use scientific research funds reasonably and legally and improve the efficiency of the use of scientific research funds.
(two) standardize the accounting of scientific research funds, the use of modern science and technology, the establishment of scientific research funds management information network platform.
1. standardize the accounting of scientific research funds. Scientific research projects in colleges and universities are generally divided into three categories according to different sources of funds: vertical scientific research projects, horizontal scientific research projects and school scientific research projects. The current "Accounting System for Colleges and Universities" is not clear about the accounting provisions of various scientific research funds, which makes the accounting subjects used in the accounting of scientific research funds in colleges and universities inconsistent and affects the statistics and comparison of scientific research funds in colleges and universities by relevant departments. The state or the competent department shall formulate a unified and operable accounting system for scientific research funds. Institutions of higher learning should set up accounting subjects according to the requirements of the system, set up general ledger and subsidiary ledger according to different income sources and expenditure contents, and set up independent accounts, with special personnel responsible for accounting and earmarking.
2. Establish a scientific research fund management information network platform. Establish a scientific research fund management information network platform in the school LAN, connecting the science and technology department, financial department, project leader, audit, asset management and other departments. The Ministry of Science and Technology records the name of scientific research project, funding unit, research cycle, budget plan and other information to the name of the project leader; The finance department is responsible for recording every income and expenditure of each subject; The person in charge of the project can check the use and balance of his research funds online through the password, so as to know fairly well; Through this network platform, all functional departments can obtain accurate and complete scientific research information in time and quickly, realize mutual coordination, interdependence and infiltration of management links, and make the management of scientific research funds more scientific, transparent and efficient.
(3) Strengthening the management of scientific research projects.
The person in charge of the project should carry out the research work in strict accordance with the time stipulated in the project contract, and go through the formalities of closing the topic in time after the project research is completed or passed the acceptance. The scientific research management department of the school should regularly inform the financial department of the relevant information of the project, and the financial department should assist the project leader to check the balance of funds and truthfully fill in the report on the use of funds. Formulate reasonable management methods for project surplus funds, clarify the closing time of projects and the use of surplus funds, and avoid the phenomenon that more and more scientific research projects should be closed and not paid for a long time.
(D) Change the unreasonable evaluation mechanism and teacher performance evaluation system in colleges and universities.
The evaluation indexes of colleges and universities should be various, including teaching level, scientific research strength, faculty, quality and quantity of various hardware and equipment, financial resources, employment rate, achievements and reputation of previous graduates, peer evaluation, etc. Scientific research projects and scientific research funds are just one of them. At present, the evaluation of colleges and universities is presided over by the education authorities themselves. From the long-term and foreign experience, it should be carried out by authoritative evaluation institutions recognized by the public, society, schools and government, which can better reflect fairness and justice.
Teacher performance evaluation is an overall evaluation of the whole work of teachers, which not only considers the amount of scientific research funds, the number and level of projects, but also pays attention to scientific research results. Whether the scientific research project can improve the scientific and technological innovation and industrial innovation of the school after completion or acceptance; Whether it can improve the ability of school scientific research to participate in market competition; Whether it can bring economic and social benefits to the school. At the same time, the evaluation should also consider the subject, grade, teaching style, students' characteristics and teaching background, combined with the teacher's personal quality foundation and possible reasonable development direction. After these indicators reach a certain standard, they can be used as conditions for teachers to be promoted to positions and titles.
(5) Effectively strengthen the supervision of scientific research funds.
It is no longer news that scientific research funds have been abused, but after a series of measures to regulate the use of scientific research funds have been introduced, problems still occur frequently, indicating that the supervision of scientific research funds has not really attracted the attention of relevant departments. In order to ensure the safe and rational use of scientific research funds, auditing, finance, science and technology and competent departments should regularly or irregularly supervise and inspect the regulations on the management of scientific research funds and the income and expenditure of funds in colleges and universities, focusing on preventing the use of scientific research funds from violating the budget management regulations and allocating scientific research funds in the false name of collaboration fees and labor fees, resulting in the loss of scientific research funds assets. Those who violate the regulations on scientific research management and cause economic losses or damage to the reputation of the school will be resolutely punished, and those who misappropriate, embezzle or accept bribes will be transferred to judicial organs for handling.