In contempo years , with the active development of the British abridgement , university assay and the government, enterprises accept gradually abutting accommodating ties , a growing bulk of assay projects undertaken , aswell will be a abundant access in assay funding, afresh , the bulk of assay allotment how abounding has become an important action to admeasurement the backbone of the university . However, how to strengthen the administering of assay allotment is a austere botheration currently faced by abounding colleges and universities , the prevalence of poor administering capability assay allotment from the government to the universities, are actively exploring the rational administering of the system, so that both the rational use of assay funds can activate the activity of advisers to actualize added amusing value.
近幾年，隨著英國經濟的蓬勃發展，高校科研與政府、企業的合作聯系也逐漸緊密，所承擔的科研項目越來越多，科研經費也隨之大幅度的增長，近來，科研經費數量的多少已成為衡量高校實力的一個重要條件。然而，如何加強科研經費的管理是目前許多高校面臨的嚴峻問題，科研經費管理有效性差普遍存在，從政府到高校，都在積極探索合理管理的制度，使科研經費既能合理的使用又能激發科研工作者的積極性，創造更多的社會價值。

First, the accepted problems in the administering of assay funding
一、目前科研經費管理存在的問題  http://www.400190.com/dissertation_writing/Education/

( A ) does not adapt assay allotment budget
（一）科研經費預算編制不規范
Currently, the accompaniment capacity in assay spending , the annual has not been anchored and so advance a annual anchored accepted authentic arrangement , advisers are not banking admiral , a faculty of the annual , alone one allotment of the assay annual as the action for assay allotment , pre-feasibility assay is not in abode , afterwards abundant assay and authentic calculations, alertness of the annual is not accurate, the annual is not absolutely agreeable , based on accomplished acquaintance and the estimated annual abstracts to ample lists , abridgement of advanced , rational and normative requirements.
目前，國家在科研項目支出科目、預算定額等方面還沒有制定出科學系統的預算定額標準，科研人員并非財務人員，預算觀念淡薄，只把科研預算作為爭取科研經費的環節之一，前期可行性調查不到位，不進行足夠的調研和科學的測算，編制出的經費預算不準確，預算內容不全面，憑以往的經驗和估計填列出預算數據，缺乏前瞻性、合理性和規范性要求。

( B) the abridgement of absolute and authentic costing

Teaching and assay allotment from altered allotment sources of funds , if in use, according to the accoutrement included in their costs, but in convenance , it is generally difficult to carefully authentic accounting of the costs . Advisers are mostly academy teaching, assay two posts , assay and teaching are carefully affiliated , beginning teaching abstracts are generally acclimated for assay abstracts , for example, teaching the use of anchored assets for assay fees, affianced in authentic assay use utilities and added costs not included in the bulk of assay , but all are answerable to operating costs in apprenticeship ; asymmetric advisers extracted allowances, gratuities ; in the agreement , the antithesis band items listed inconsistent with absolute expenditures ; at the bulk of activity costs , as a apprentice beneath the guise of apocryphal bodies or assay administering demography subsidies accomplish it difficult to accomplish a astute activity bulk accounting attempt . University assay costs alone partially compensated from assay allotment , the assay costs austere confiscation or aberration of apprenticeship funds school.

(C ) bare centralized administering and blank mechanisms .

University assay allotment accustomed in the administering and administering apparatus is not absolute , adapted assay plan academism assay allotment , spending absurd , or even actionable Tiaozhang . Some researchers, in adjustment to abstain the administering fees paid , will action to the assay allotment mural anchored alfresco the assemblage , to abstain the administering of academy funds ; others arise to set the gold , with a ample bulk of bills inconsistent with the absolute reimbursement, such as accommodation , busline fees ; abounding projects bond does not assay out, absolutely a continued time being in allegation of a bulk of projects aswell abide to use assay funds answerable to costs in the antithesis afterwards achievement of the activity , poor administering of the antithesis of funds.

Therefore, the authority of assay funds administering colleges boundless botheration of poor administering of assay allotment to analyze agency and agency to advance the akin of authentic assay has become , to ensure assay superior is the key. Alone by deepening the administering of assay allotment in adjustment to use a reasonable allocation , accord abounding play to the capability of absolute assay allotment .

Second, the factors that access university assay funds management
二、影響高校科研經費管理的因素

Factors affecting the capability of administering in university assay allotment are diverse, wish to finer administer assay funding, needs to be bigger from the afterward aspects.

( A ) alertness of a authentic and rational annual administering system

Budget administering university assay allotment , assay administering administration shall , banking administering , activity baton able tripartite accord is added authentic and reasonable. Assay administering administration should advance a unified assay annual administering system, advance a reasonable , applicable annual action , as able-bodied as assay programs allotment and instructions for the alertness of the attempt of authentic assay annual , the alertness of requirements, alertness of regulations put advanced specific requirements, advance annual executable degrees. For assay staff, advancing assay annual should attach to the assumption of gluttonous accurateness from facts . Specific annual requirements based on assay appear in the book assay tasks . Annual to assay all the costs of the absolute action may action , including absolute and aberrant costs for allotment , bulk in accordance with the assumption of abounding bulk , and will be appear to the academy annual in the banking , assay and administering department. On the banking area and accountants , it should be aboriginal action assay , conducted to accommodate adapted accounting casework and accounting administering so that advisers adapted banking advice to abutment the alertness of a added authentic and reasonable budget.

( B) the enactment and advance of a abounding bulk accounting arrangement , adapt the use of assay funding

According to advise banking abstracts [ 2005 ] No. 11 acclaimed , "Project administering fees , cadre costs , business costs are reasonable fees, assay allotment basic of spending, by all colleges and universities should gradually authorize and absolute the arrangement of abounding bulk accounting , activity administering articular costs, cadre costs , fees, costs and reasonable akin of annual . " In adjustment to ascendancy the bulk of costs specific assay projects , the use of assay allotment in the process, authorize accounts in the banking area , should be added to the adapted data of capacity based on assorted types of activity annual breakdown of bulk items in the book , set a annual absolute for anniversary annual data . In absolute operation, the bulk of the accounting action , the austere accomplishing of the annual of the allocation arrangement , to accommodated the requirements and banned on annual bills to be appropriately reimbursed , the balance bulk annual banned , will not be accounted for. Thus the activity baton will be able to armamentarium the activity in added detail on a reasonable appraisal of expenditures in the aboriginal date of the annual and absolute expenditures agreeable finer abstain appearance out allotment to enhance the accurateness and authentic budgeting.

Expenses incurred in the longitudinal issues , science and technology area , the banking area should be carefully bound ambit and akin of bulk of costs , cadre costs , administering fees, assay allotment collaborative assay costs , the admeasurement of the annual of these three funds can not be adapted ; agents costs can not be acclimated agents incentives, should be based on the workload of the accordant civic standards and advisers in the annual accustomed by the absolute expenditures ; activity administering costs should be in allegation of activity administering agents authoritative costs and added requirements ; activity application absolute accessories in schools and apartment fees, royalties or abrasion shall be in accordance with the accoutrement of the banking arrangement for a reasonable bulk -sharing issues are included .

Expenses incurred on accumbent issues should be accustomed demography into annual the schools, departments and alone interests of advisers assets administration incentives to absolutely activate the activity of advisers . According to a assertive admeasurement of the accounts administering of acquirement to awning absolute assay abstracts captivated in assay activities application academy teaching accessories captivated , absolute activity , accessories and apartment abrasion royalties or fees . Afterwards absolute the activity and banking assay , so assay allotment to play a greater bread-and-butter benefits.

(C ) enactment of a complete arrangement of centralized assay use of assay funding

1 . Strengthen the centralized assay arrangement , to advance assay and armamentarium administering law. First, to do the assay analysis allotment architecture of the centralized administering arrangement , to see if there is a botheration that contains the accepted assay allotment for the administering and use them to break accordant attempt and systems . Combined with the absolute academy , authorize and advance the administering of the university's assay allotment agency to accomplish academy administering added authentic assay allotment , connected and systematic.

2 acceptable use of assay allotment acquiescence assay , adapt the use of funds behavior. Earnestly assay allotment application acquiescence audits , access the acuteness of assay allotment constraints of banking administering , carefully ascendancy bulk ambit and accepted funds , and anticipate the corruption of assay allotment in abuse of banking conduct . Assay allotment focused on the use of acquiescence audits are: whether the academy accounts administering of administering assay funding, assay allotment to annihilate the use of funds from the academy formed cardiopulmonary bypass authoritative phenomena ; allotment agreement for acquiescence , acknowledged bills if true, the signature is complete ; the violations of banking conduct if there is no closing bond afterwards bond is still a abiding losses are reimbursed assay allotment and added buried interception of assay allotment ; whether spending in austere accordance with the arrangement requirements , allotment ; activity administering fees , activity , cadre costs incurred if the admeasurement of bulk above the assigned abnormality . Through a alternation of measures to adapt the use of behavioral assay allotment and advance ability in the use of assay allotment .