摘要
Abstract
As an important part of the national science and technology innovation system,scientific institutes play a key role in promoting the progress of science and technology and promoting the of talents.Since the 18th National Congress of the Communist Party of China,the total amount of scientific research projects and funds undertaken by scientific institutes increased year by year and the sources of funds involved showed diversification,including financial appropriations,special funds for scientific research projects,and social donations,etc.How scientific institutes can use funds reasonably and in with regulations and improve the efficiency of the use of funds attracted much public attention.Against this background,this research focused on public scientific institutes,summarized current challenges in financial oversight:an incomplete institutional framework,low levels of informatization,misalignment between regulatory priorities and reform requirements,and the need to enhance the competence of financial oversight personnel.And it proposes pathways to build a robust oversight system suited to research institutes by establishing a sound financial oversight framework,creating an integrated information system,leveraging big data technology to enhance oversight effectiveness,and improving the digital literacy of oversight personnel.These measures aim to provide a reference for safeguarding the innovative endeavors and ensuring the healthy,stable development of public scientific institutes.关键词
科学事业单位/财会监督/信息化Key words
scientific institutes/financial and accounting supervision/informatization
