since the eighteenth congress, the CPC Central Committee and the State Council issued "on further perfecting the central government scientific research project funds management policy several opinions" and a series of optimization of scientific research funds management policy documents, stimulate scientific research personnel innovation, but the financial reimbursement process and procedures are relatively complex, how to balance the free financial control and the contradiction between strict financial regulation is more and more prominent, increase the communication cost of scientific research personnel and financial personnel. Based on the background of"streamlining administration and delegating power", this paper takes the reimbursement of scientific research funds as the starting point, analyzes the problems of reimbursement of the department, discusses how to strengthen the reimbursement management of colleges and universities from the perspectives of financial personnel and researchers, and puts forward optimization measures, so as to improve the financial operation efficiency of colleges and universities.
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Guo et al. (2024) studied this question.
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