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信息化-项目管理-军工科研院所科研项目管理财务控制研究——以G研究所为例.pdf
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信息化-项目管理-军工科研院所科研项目管理财务控制研究——以G研究所为例.pdf
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中文摘要
-I
-
军工科研院所科研项目管理财务控制研究
——以 G 研究所为例
专业:会计
研究生:赵瑞琦 指导教师:李现宗 教授
张建中 高级会计师
中文摘要
在当前的市场经济条件下,随着国防科技工业体制的转变,以研制需求为中
心的粗放型科研项目经费管理模式已经无法适用当前日趋激烈的竞争环境,军工
科研院所要保持原有的优势地位,就需要对科研项目加强财务控制,探索适合科
研项目管理的财务控制新方法,为提高科研项目研制效率与效果提供有力支持。
目前,科研项目经费管理的研究大多集中于项目研制期间经费的直接管控,以财
务控制为视角,对科研项目全过程开展控制的研究较少。
基于此,本文以军工科研院所——G 研究所为案例,首先,通过对科研项目
管理与财务控制相关理论的回顾及实地调查,总结分析目前科研项目的管理现状,
以及科研项目运用财务控制的可行性与必要性;其次,对 G 研究所科研项目生命
周期各个阶段的管理及财务控制的应用情况进行分析,并对其中存在的问题以及
产生问题的原因进行分类和探讨;在此基础上,提出对 G 研究所科研项目财务控
制流程进行优化的设计方案,并为 G 研究所实施财务控制优化方案提供了合理化
建议。
本文研究过程中,借助于文献研究法和比较分析法,发现目前大多数科研院
所对科研项目的管理集中于研制期间经费的直接管控,缺乏对全过程的财务控制;
通过实地调查,发现 G 研究所在科研项目管理财务控制方面存在着财务参与项目
全过程管理不够、项目团队组织不完善、预算编制不严谨、研制过程存在较大财
务风险等问题;采用案例研究法,按照科研项目生命周期不同阶段的特点,结合
相关理论,采取全生命周期财务管控模式对 G 研究所科研项目财务控制的流程进
行了优化设计,分别从团队构成、预算控制、风险识别与控制、成本费用控制等
方面提出了一些改进措施;结合 G 研究所的实际情况,提出应该从人才培养,信
息化平台建设,预算管理,风险防范等方面采取必要的措施,并指出了在项目进
程各个阶段需要关注的财务控制要点。
本文的研究结论一方面为科研项目管理和财务控制之间的关联研究提供了理
万方数据
中文摘要
-II
-
论和经验支持。另一方面,通过本次的优化设计可以为 G 研究所,以及其他要加
强科研项目管理财务控制的科研院所提供参考。但因本人理论水平有限,且实践
经验有所欠缺,本文提出的观点、建议还有待在今后的实践中得到进一步的检验。
关键词:科研院所;科研项目管理;全生命周期;财务控制
分类号:F276.42
万方数据
Abstract
-III
-
Research on Financial Control of Scientific Project Management
in Military Scientific Research Institutes
——a Case Study of G Institute
Specialty:accounting
Postgraduate:Zhao Rui-Qi Supervisor:Prof. Li Xian-Zong
Senior Accountant. Zhang Jian-Zhong
Abstract
In the current economic conditions, with the change of system of national defense
science and technology industry, the extensive management model of scientific research
projects based on R & D requirements has been unable to apply to the increasingly
competitive environment, if military and scientific research institutes want to maintain
the original advantage position in the competition, they must strengthen the financial
control, explore a financial control method that can be suit for the scientific research
project management, providing a powerful guarantee for the efficiency and effect of
improving the scientific research projects. Now the research projects are mostly
concentrated on the direct control of funds during scientific project development, from
the perspective of financial control and study on the control of the whole process of the
project carried out less.
Based on this, this paper take the typical military research institute——the G
Institute as the object. First of all, by reviewing and investigating the related theories of
management and financial control of scientific research projects, this paper summarizes
and analyzes the present management status of scientific research projects and the
feasibility and necessity of applying financial control in scientific research projects;
Then it analyzes the application of the management and financial control of the various
phases of the research project life cycle at the G Research Institute, and classifies and
discusses the existing problems and the causes of the problems; On this basis, the paper
puts forward the design plan of optimizing the financial control process of G Research
Institute, and provides reasonable suggestions for the G Institute to implement the
financial control optimization program.
In this research process, by means of literature research and comparative analysis,
万方数据
Abstract
-IV
-
it is found that the management of scientific research projects in most scientific research
institutes is focused on the direct control of funds during the period of development,
lack of financial control of the whole process. Through on-the-spot investigation, it is
found that there exists a range of problems in G institute’s scientific research project
management and financial control, such as the whole process of financial participation
project management is not enough, the team organization is not perfect, the budget is
not rigorous, the project has a larger financial risk and other issues and so on. Using
case study method, according to the characteristics of different stages of the life cycle of
the scientific research project, combined with the theory of project management and
financial control, adopt the life cycle financial control model to optimize the process of
financial control of scientific research project of G Institute, respectively from the
division of labor, budget control, risk control, cost control, procurement and supply
control and other aspects of the financial control. According to the actual situation of the
G Research Institute, it puts forward that we should from personnel training,
information platform construction, budget management, risk prevention and other
aspects to take necessary measures, and points out the key points of financial control
that should be paid attention to in each phase of the project process.
The conclusion of this paper provides a theoretical and empirical support for the
association study between project management and financial control. On the other hand,
through this optimization design, it can provide reference for G Research Institute and
other research institutes which want to strengthen the management of scientific research
projects and financial control. However, because of the limited theoretical level and lack
of practical experience, the views and suggestions put forward in this paper need to be
further tested in the future practice.
Keywords: Research institutes; Scientific research project management; Whole life
cycle; Financial control
Classification Number:F276.42
万方数据
目 录
-V
-
目 录
中文摘要 ................................................................................................................... I
Abstract ................................................................................................................... III
目 录 ..................................................................................................................... V
第一章 引言 .......................................................................................................... 1
1.1 研究背景及意义 ..................................................................................... 1
1.1.1 研究背景 ...................................................................................... 1
1.1.2 研究意义 ...................................................................................... 2
1.2 文献综述 ................................................................................................. 3
1.2.1 国外研究综述 .............................................................................. 3
1.2.2 国内研究综述 .............................................................................. 5
1.2.3 国内外研究评述 .......................................................................... 8
1.3 主要研究内容、方法及思路 ................................................................. 9
1.3.1 主要研究内容 .............................................................................. 9
1.3.2 研究方法 ...................................................................................... 9
1.3.3 技术路线图 ................................................................................ 10
1.4 本文创新点 ........................................................................................... 12
第二章 科研项目管理与财务控制相关理论概述 ............................................ 13
2.1 科研项目管理概述 ............................................................................... 13
2.1.1 科研项目的定义及特点 ............................................................ 13
2.1.2 项目管理的定义及内容 ............................................................ 13
2.1.3 科研项目管理的定义及特点 .................................................... 14
2.1.4 军工科研项目管理的特点 ........................................................ 15
2.2 财务控制相关理论概述 ....................................................................... 15
2.2.1 财务控制的定义 ........................................................................ 15
2.2.2 财务控制的基本方法 ................................................................ 16
2.2.3 财务控制的理论基础 ................................................................ 17
2.3 科研项目管理与财务控制 ................................................................... 18
2.3.1 科研项目管理财务控制的定义 ................................................ 18
2.3.2 科研项目生命周期的含义 ........................................................ 18
2.3.3 科研项目全生命周期财务控制的内容 .................................... 18
2.4 科研项目运用财务控制的可行性与必要性 ....................................... 19
2.4.1 科研项目管理现状 .................................................................... 19
万方数据
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