基于COSO内控框架探讨科研所预算管理

Research on budget management of scientific research institute base on COSO internal control framework

摘要:

随着社会经济的不断发展，国家十分重视科技进步，把依靠科技进步作为推动经济发展的重要措施，不断加大科技投入。科学事业单位加强预算管理，可以合理控制经费支出、有效地配置资源、提高资金的使用效率，同时提高预算管理水平、加强内部沟通与协调、整合内部资源，提高科研水平。加强科学事业单位的预算管理，对促进科学事业发展，提高科学事业单位的财务管理水平具有重要意义。本文基于COSO内部控制的理论探讨科研所预算管理存在问题的原因，根据成因分析，提出解决的对策。

Abstract:

With the continuous development of social economy， the state attaches great importance to scientific and technological progress， relying on scientific and technological progress as an important measure to promote economic development， and continue to increase investment in science and technology. Scientific institutions to strengthen budget management，can reasonably control the expenses， effectively allocate resources， improve the use efficiency of funds， and improve the level of budget management， strengthen internal communication and coordination， integration of internal resources， improve scientific research level， scientific research units for the market competition of the inevitable choice. To strengthen the budget management of scientific institutions， and to promote the development of science，and to improve the financial management level of scientific institutions. Based on the theory of COSO internal control， this paper discusses the reasons of the problems in the budget management of scientific research institutes.